Your client is a home appliance distributor company that sells goods to retailers/dealers. The client is experiencing a problem, namely in the past year, the company has experienced high sales, even tending to increase compared to previous years. However, even though sales are high, the higher level of accounts receivable makes the company experience cash shortages. In fact, when checking the Standard Operating Procedure (SOP), you find that the company sells to retailers/dealers on credit with a term of payment of 30 days or one month. However, there are many uncollectible trade receivables that are over 90 days. After you did an audit, you found that the salesman in the field told the dealer that they were selling it, so if the goods are sold, the dealer will pay, no longer the TOP 30 days. Based on these findings: a. What evidence/evidence do you need to collect to provide management with this finding? b. What are your recommendations for fixing this