$1.$ Create a new tab within the TechWear data extract workbook. Rename the sheet as AR Trial Balance. Develop an Accounts Receivable $($AR$)$ trial balance $($by the customer and by invoice$)$ as of December $31,2021.$

Recall that beginning AR $+$ sales $$ sales returns $$ cash receipts $$ bad debt write$-$offs $=$ ending AR$.$ As mentioned in Part I, the beginning accounts receivable balance is zero, and there are no returns or write$-$offs in $2021.$ To do this, you will need to apply the cash receipts against the sales invoices to determine which invoices have been paid and which remain outstanding. $($Hint$,$ when determining which invoices have been paid, you will need to bring together the sales data with the cash receipts data at the invoice level. When doing this, it may be helpful to use Excl$$s IFERROR and VLOOKUP functions in combination.$)$