Requirement 1 Consider the following excerpt: [A] recent survey of financial executives noted that the revenue recognition process is increasingly more complex to manage, more prone to error, and more material to financial statements compared to any other area in financial reporting. The report went on to note that revenue recognition is a top fraud risk and that regardless of the accounting rules followed (GAAP or IFRS), the risk of errors and inaccuracies in revenue reporting is significant. (Kieso, Weygandt, and Warfield 2013, 1042) From the TSA case, provide one example of each assertion that the revenue recognition process is (a) complex to manage, (b) prone to error, (c) material to financial statements, and (d) a top fraud risk