Cotton Jenny Ltd. extends credit to its customers for 60 days. At year-end, the company's aged report for accounts receivable indicates that the days in accounts receivable are 74 days and 55 days for the prior period. You are the junior auditor on the audit team and have been asked to complete the audit procedures for this section of Accounts Receivable. The risk related to the audit procedures you are to perform is assessed as high. a) As a junior auditor, what is the primary assertion you would be testing when performing audit procedures on the Allowance for Doubtful Accounts (AFDA)? Why would the risk assessment related to this account be assessed as high BASED ON THE CASE FACTS INDICATED ABOVE? b) Explain how Power BI could assist with the analysis of Aged Accounts Receivable c) As the junior auditor, you have studied data analytics at university. You feel that this technique could assist in either visualizing unusual situations or explaining the results of audit testing to the company. You have indicated to the partner that data analytics is a "hot topic," and he should consider using it. The partner has asked you to explain the four different classifications of data analytics that could be used. d) The partner asked you to identify one type of visualization that could be used in Power BI to assist in identifying anomalies in the aged accounts receivable listing