You are a junior accountant of Titanic Bike Parts Limited (TBL) which purchases and resells bike parts to other bike manufacturers. TBL started operations on January 1, 2020. You have been tasked in analyzing the company's accounts receivable. You have been given other three worksheets, Sales Data, Inventory Data, and Aging Group, in the downloaded Excel file: Sales Data - this worksheet includes all the sales data up to December 31, 2021 pulled from the sales system that