In order to test the cutoff assertion with respect to revenue (ensuring that transactions that happened after December 31 of the current year were not included in the current year revenue numbers), you complete the following on an audit workpaper: 1. Request Sales registers from the controller (named John Smith) for the months of November and December of 2021. You make your request to John Smith on February 2 of 2022 and he delivers the registers to you on February 3 , 2022. 2. Once you receive the registers, you randomly select 30 transactions from each month and request the sales receipts for each of those transactions (random number generator in excel was used). You submit your sales receipt request to Mary Jones (the sales manager) on February 5, 2022 and she delivers the receipts on February 10, 2022. 3. Once you have the sales receipts, you examine each receipt to ensure that the date of the receipt is dated for November or December of 2021 (ensure that no receipts are dated in 2022). 4. You find that all receipts requested were dated properly and, based upon the work that you completed, you believe that the proper cutoff procedures for revenue were followed during the period. Draft a PSSC appropriate for documentation purposes on this workpaper. Remember, the purpose is to be thorough so that you are able to justify what you did and why you did it in the future