During your required fraud meeting before the start of the audit, your team concluded that there is a risk of material fraud because Oakley could possibly channel stuff or recognizing revenue too early toward the end of the year. You must now test to gain comfort that the client did not fraudulently inflate sales toward the end of the year through channel stuffing or early recognition of revenue. To do this, you will use the revenue subledger data on tab 2 to categorize sales by month using a pivot table to see if such trends show up in the data. This is a form of data analytics. Instructions: (1) Use the Pivot Table function to subtotal Oakley's revenue by month below, using the subledger provided in tab 2. (2) Record in the boxes provided in cells D6:D8 what your next steps should be based on the results of your audit test. All work on this assignment must be your team's own. Direct questions to your professor, not classmates. Based on the results of your testing herein, what should you do?