Shown Below is the "Accounts Receivablo-Confirmation Statistics' working paper for the 2022 First National Bank, a continuing audit client. The engagement supervisor is reviewing the working papers: Tick Mark Legend I = Agreed to accounts receivable subsidiary ledger. * = Agreed to general ledger and lead schodule. o = Includes one related-party transaction. C= Confirmed without exception, WiP B-4. CX = Confirmed with exception, W.P B-5. Conclusion: The potentiaf odjustment of $12,000, or 0.6%, is below the materialdy threshold; therefore, the accounts receivable balance is failty stated. Required: Describe five deficlencles in the working paper that the engagement supervisor should discover. Assume that the accounts wore selected for confirmation on the basis of a sample that was properly planned and documented on the working paper