QUESTION TWO $[25]$Your audit manager has indicated that part of the planned audit response you will berequired to perform audit work over the revenue and receipts cycle at SmartDesign. Youhave previously sent out positive debtor circularisation during October $2021.$Since you have obtained coverage up to October $2021$ you will perform roll forwardprocedures for the month of November and December to audit the debtors control accountas at $31$ December $2021.$ Management have provided you with the following detail for thedebtors control account for the months of November and December $2021$:Date GL Description Sub$-$ledgerreferenceAmount$01/11$ Opening control account balance O$/$B $125760031/11$ Design sales SJ $44445879831/11$ Cash received from customers CP $722(800450)31/11$ Discount allowed DS $222(62220)31/11$ Discount reversal $($Note $1)$ DR $2184428224/12$ Sales SJ $54775000024/12$ Cash received from customers CP $800(925000)31/12$ Sales $($Note $2)$ J$6812340031/12$ Sales $($Note $3)$ J$6817895031/12$ Bad debt $($Note $4)$ J$69(15200)31/12$ Designs returned GR$119(42300)31/12$ Discount allowed DS $345(10500)31/12$ Closing balance C$/$B $957360$Note $1-$ Reversal of discount previously given to WeBuild $($Pty$)$ Ltd$.30$ day settlementdiscount erroneously granted. Debtor paid at $60$ days therefore the discount was notapplicableNote $2-$ Raising of sales for period $25$ to $31$ December $2021.$ The financial accountant notedthat the sales module closes off for year end at $24$ December $2021.$Note $3-$ Raising of revenue for anticipated sale to YNK Construction. They have showninterest in an upmarket apartment complex design and indicated an order to be place inMarch $2022.$Note $4-$ Amount owed by BZN Builders which was written off as the company was placed inliquidation.Describe the substantive procedures to be performed relating to the debtors control accountas at $31$ December $2021$