Download the following excel spreadsheet from the the textbook website:www.Findafraud.com.xls. These data includesales transactions for credits for a retail store. You are concerned that the storeis attempting to manipulate its revenue.Use your spreadsheet skills and knowledge of revenue recognition to identify red flags that could indicate fraud relatedto revenue recognition.Alternativel, convert this spreadsheet into an access table and use the query skills described in chapter 8 to analyze this data using queries.1 Document each red flag tht you identify. 2 explain the potential implications of each flag.3 discuss the fraud or frauds that you believe are most likely.