Case: The following data are downloaded from sales module of a company's ERP system.The ERP system automatically recognizes sales and posts the journal entry "DR AR CR Sales" to general ledger when an invoice is created. Sales personnel are responsible of creating invoices after shipping labels are printed from shipping department. Shipping labels are printed when carriers are booked and the products are ready to be shipped to customers. The times and dates for all sales are automatically recorded by the ERP system when the sale is complete (inovice generated). All sales over $20,000 must be authorized by a senior manager before the sale can be entered into the system. Requirements: Please use Excel functions to find as many fraud red flags as possible. Please create new tab to list the flagged items with a brief explanation as why these items deserve further attentions and/or investigations. You may further elaborate on the possible motivations behind frauster and what they intend to achieve by creating such misleading information, how they may be benefited from such actitivties. Please use at least two excel funcitons in your analysis: filter and pivot table. Please create at least 3 new tabs in the following 3 suspicious areas: invoice generated date, credit memos, and invoice amounts