Study the information provided in "Type" and "Transaction Date" columns in the AR Data tab. For what period of time do you believe this data covers? Be careful not to jump to conclusions. If you were to add up all of the "OpeningBalance" data in the AR Data tab, what do you believe it will agree to? Consider the AR Data tab: What will you need to do to the data to determine how much each customer owes on each invoice? Just describe what needs to be done; do not do it at this time. Which date should the auditor consider the date of sale: TransactionDate, InvoiceDate, or ShipDate? Why? Which data would you use to determine if sales have been recorded in the correct period ("cutoff" assertion)? You do not need to determine proper cutoff; just tell me the data that would need to be used