Foot Fault maintains an Accounts Receivable control account and a subsidiary Receivables sub-ledger with customer-by- customer details. Foot Fault also maintains an Allowance for Doubtful Accounts. Michele Teper is reviewing management's draft Statement of Financial Position, which lists the net value of the Accounts Receivable as at October 31, 2020, as follows: Accounts Receivable $125,000 Allowance for Doubtful Accounts 5,000 Net $120,000 All of Foot Fault's customers are extended terms of n/30, which means any receivable is due within 30 days from the invoice date. Foot Fault estimates the collectability of receivables aged more than 30 days to be as follows: . 30-60 days in arrears: 2% will be uncollectible 61-90 days in arrears: 10% will be uncollectible . Over 90 days in arrears: 50% will be uncollectible Michele wants to test the valuation assertion of Accounts Receivable. She decides to create an Aged Accounts Receivable Trial Balance similar to that found on page 477 of the course textbook. Michele considers materiality for her inquiry to be $5,000. Relevant customer information is found in Table 1 of the Appendix. Required: (a) Produce an Aged Accounts Receivable Trial Balance for Foot Fault. (b) State an opinion on whether Foot Fault's Receivables are materially misstated