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Which one of the following analytical procedures would be most effective in identifying a material cutoff error in Asbury Cheese sales for the year-ended June 30, 2022. 1) 2) 3) A comparison of sales by month for June 2022 compared to June 2021 and July 2022 to July 2021 A comparison of sales by customer for the year-ended 2022 compared 2021 A review of amounts in accounts receivable aging categories (e.g., current, 30 days past due, 60 days past due) as of June 30, 2022 and June 30, 2021 Response to Q3: