From an inspection of the debtors age analysis as at 28 February 2022 you noted that there are 28 debtors, totalling R603 265. You also noted that there are a few negative balances in the age analysis. The client's credit controller has indicated that she does not want you to circularise the negative balances, as she believe that they are not of "audit significance". A fellow 3rd year Audit Trainee has agreed the credit controller. Is what the credit controller said True or False? Select one: True False