Item B. Analytics & Excel Facts: Your Audit team is performing the year-end Audit of XYZ Manufacturing ("XYZ") for the year ended 12/31/X3. In the brainstorming planning session, your team noted Management's aggressive attitude toward making both their budgeted annual sales and budgeted net income. Historically, XYZ's sales tend to be spread fairly uniformly throughout the year (i.e. XYZ is not a seasonal business). Also, in recent year, XYZ's sales have been increasing about 10% per year. You note the following calendar quarterly sales for the year-end 12/31/X3 and the two prior years - 12/31/X1 & 12/31/X2. Calendar Year Ending $ Sales in Quarter Ending $ Sales in Quarter Ending $ Sales in Quarter Ending $ Sales in Quarter Ending March 31st June 30th September 30th December 31st 12/31/X1 $1,030,000 $980,000 $1,010,000 $1,020,000 12/31/X2 $1,110,000 $1,120,000 $1,140,000 $1,130,000 12/31/X3 $1,230,000 $1,220,000 $2,000,000 $2,400,000 Required: Part 4 Item B 1. Prepare a line chart --using Excel- of Sales by Quarter by year. The Quarters should be on the horizontal axis; dollar sales should be on the vertical axis. Your chart should have 3 lines - one for each year. Your chart should have an appropriate title. 2. Based upon your review of the completed line chart, please explain any audit concerns you have and what, if any, additional procedures you would perform as a result of these concerns during the fieldwork for the year-end 12/31/X3 audit