Question 3: (35 Marks) As the in-charge senior auditor on the audit engagement for JA Tire Manufacturing for the year ended December 31, 2019, you are responsible for auditing the revenue cycle. The manager has instructed you to read JA Tire Manufacturing system provided on the first tab of the Excel file "Appendix 1_JATireSales_Data" before attempting this audit to familiarize yourself with the sales process and the relevant worksheets and terminology. This file contains sales transaction information for the year ended December 31, 2019. JA Tire has four sales divisions within Canada and sells primarily to large tire companies with regional warehouses that subsequently distribute to local retailers. Based on some of the risk assessment procedures already performed, you identified risks related to the fact that salespersons receive a commission on sales to distributors and the commission is calculated on a monthly basis. Your manager has asked you to perform analytical procedures as a part of audit planning to review sales information to identify potential risk areas that might warrant further audit procedures related to sales. Required: Prepare a brief memo to the manager to summarize your findings by presenting the following charts as a support for your findings. a. An appropriate chart presenting sales month and sales division. b. An appropriate chart presenting customer information. In the memo, you should also discuss the recommendations for performing audit procedures. Hints: Use the Excel file "Appendix 1_JA TireSales_Data" to complete this question. Add new columns for Sales Division, Sales Month and Sales Year in the "Invoice" tab. "VLOOKUP" formula can be used to identify the Sales Division for each transaction by "Lookup_value" of "Customer Number". "=Month()" and "=Year()" formulas can be used to identify the Sales Month and Sales Year Use "PivotTable" to create an appropriate c