The computer programmer from your audit client called you. "You're probably surprised to hear from us four months before year end but I'm just in the process of finalizing the reporting capabilities of our new computerized trade receivable system which is scheduled to be implemented at the end of the month. Our accountant suggested I ask you what kind of reports or printouts you will require from the system for your audit of trade receivable balances. I've finalized the file layout based on some of the things our accountant has mentioned." You asked the computer programmer to send you a copy of the file layout so that you could review the matter and get back to him right away. A few days later you received a copy of the file layout (Exhibit 1). Discussun! a. Based on the file layout provided by the programmer, identify the printouts or reports that could be produced to assist you with your audit of trade receivable balances. b. How would you use each printout or report identified in part a. in your audit of trade receivable balances