Dutton Enterprises sells products online through their website. Website sales are processed by PayPal. On a nightly basis Jamie logs into PayPal through his home computer. He records the revenue, transaction fees and net increase in the PayPal balance. All of this is recorded in an Excel spreadsheet using a template created by Dutton's CPA who prepares their tax filings. Jamie then emails the spreadsheet to Beth who may or may not actually being looking at it on a regular basis. Required: 1. Flowchart the system above using the Shapes function on either Word or Excel 2. Identify the risks associated with the revenue recording process. Be inclusive.