You are auditing trade accounts receivable for the Winston-McCabe Company, a farm equipment retailer doing business in three Midwestern cities. All accounting, shipping, billing, and receivables records are maintained on a local area network (LAN). You are particularly interested in the validity, accuracy, and age of the receivables. Winston-

McCabe has a programmer available to develop software for extracting data from the receivables files.

Required: 

Discuss procedures you'd want the software to perform, including any reports, schedules, and lists you'd expect.