how would you answer this question based on this excel sheet and the data? don't know how to start. Required:

$1.$ Using MUS create a sample selection for Sales and A$/$R

$2.$ Perform a dual purpose testing of balances and internal controls

$3.$ Extra bonus $(10$ points$)$: Create an additional $2$ analytical procedures for Accounts Receivable and$/$or Revenues

$4.$ Provide your answer in summary form as a memo, along with your work in Excel.