Review the following individual accounting system components that contain the skills and capabilities of individuals in Chart A and review the accounting system components that contain the skills and capabilities of individuals in Chart B. Accounting Systems: Skills and Capabilities Chart A bulletAnalytical skills bulletVerbal and written communication skills bulletAccounting and business knowledge bulletTeamwork abilities Accounting Systems: Skills and Capabilities Chart B bulletProducing annual and quarterly statements bulletStatements prepared in accordance to GAAP bulletStatements useful to external users bulletAnnual financial statements audited by an independent CPA Which of the following describes the individual required to perform the accounting system skills and capabilities in Chart A and which individual is the responsible individual required to perform the skills and capabilities in Chart B?