Question 5. [Max 200 words, may include a little table of max 8 rows) Scenario: You are an audit manager at Black 5L Blue, undertaking the audit for the electronic component manufacturer located in Sydney. During the planning stage of the audit you discovered that one of High Tech Ltd major suppliers went bankrupt one month ago, covering major production. To overcome the problem, Peter James, the husband of the husband of the nance director. Natalie James, provided electronic components to High Tech Ltd through his private company. There is no formal agreement in place. However, the goods are being provided at competitive prices. You are concerned about the electronic components that Peter James' company is supplying, because his products are new to the market, some of the High Tech Ltd's staff complaining that they are of poor quality. The board has informed you that although sales have been strong this year, High Tech Ltd has suffered signicant slow problems because a major debtor, Creative Ltd, is experiencingfinancial difculties. As a result, Creative Ltd is taking well over 120 days to pay outstanding amounts, despite Creative Ltd's terms of trade Reluctant to take any action that might adversely affect those sales. As a result, High Tech Ltd has had to required in its loan covenant with Big Bank Ltd. Part A]. Identify 2 key account balances at risk of material misstatement and for each account balance Format to answer the question. [9 marks} Part B). key assertation at risk. Also explain why the account balance and assertation are at risk