Customer Invoices
Date	Invoice #	Customer Name	Customer Address	Amount
7-Jun	1001	Publix Supermarket	PO Box 34	$3,504.23
11-Jun	1002	Ingles	45 Main	$2,146.94
14-Jun	1003	Wal-Mart	Route 34	$5,510.00
21-Jun	1004	Ingles	45 Main	$1,894.25
21-Jun	1005	Kroger	587 Longview	$3,350.00
24-Jun	1006	Kroger	587 Longview	$2,845.69

Accounts Receivable					Account # 120
Date	Description	Post Ref	Debit	Credit	Balance
1-Jun	Balance Forward				$38,145.55
30-Jun	June Sales	SJ	$ 19,251.11		$ 57,396.66
Sales Revenue					Account #610
Date	Description	Post Ref	Debit	Credit	Balance
1-Jun	Balance Forward				$112,680.45
30-Jun	March Purchases	SJ		19,251.11	$ 131,931.56

Part 1 -An audit trail enables a person to trace a source document to its ultimate effect in the financial statements or to work back from financial statement amounts to source documents. (20 points) Use the sales and account information in the Bar Harbor Blueberries MS Excel file (available on Moodle) to describe the linkages both from customer invoices to ending account balances and from ending account balances to customer invoices. Using this context, explain why it is important to enable such a trail in accounting information systems. As part of your response, describe which transactions processing objectives (occurrence, completeness, accuracy, authorization, classification, cutoff) the ability to trace from source documents to account balances supports. Which objectives are related to the ability to trace from account balances back to source documents