TWO Your audit manager has indicated that part of the planned audit response you will be required to perform audit work over the revenue and receipts cycle at SmartDesign. You have previously sent out positive debtor circularisation during October 2021. [25] Since you have obtained coverage up to October 2021 you will perform roll forward procedures for the month of November and December to audit the debtors control account as at 31 December 2021. Management have provided you with the following detail for the debtors control account for the months of November and December 2021: Date GL Description Sub- Amount ledger reference 01/11 Opening control account balance O/B 1 257 600 31/11 Design sales SJ 444 458 798 31/11 Cash received from customers CP 722 (800 450) 31/11 Discount allowed DS 222 (62 220) 31/11 Discount reversal (Note 1) DR 218 44 282 24/12 Sales 24/12 Cash received from customers 31/12 Sales (Note 2) 31/12 Sales (Note 3) 31/12 Bad debt (Note 4) 31/12 Designs returned 31/12 Discount allowed 31/12 Closing balance SJ 547 750 000 CP 800 (925 000) J68 123 400 J68 178 950 J69 (15 200) GR119 (42 300) DS 345 (10 500) C/B 957 360 Note 1- Reversal of discount previously given to WeBuild (Pty) Ltd. 30 day settlement discount erroneously granted. Debtor paid at 60 days therefore the discount was not applicable Note 2- Raising of sales for period 25 to 31 December 2021. The financial accountant noted that 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 shown interest in an upmarket apartment complex design and indicated an order to be place in March 2022. Note 4- Amount owed by BZN Builders which was written off as the company was placed in liquidation. Describe the substantive procedures to be performed relating to the debtors control account as at 31 December 2021