Develop an accounts receivable (AR) trial balance (by customer and by invoice) as of December 31, 2015, in a new sheet named "HW1Q1". (40 Points) – Recall that beginning AR + sales – sales returns – cash receipts – bad debt write-offs = ending AR. As mentioned above, the beginning accounts receivable balance is zero and there are no returns or write-offs in 2015. Perform the following analyses relating to collectibility risk (which is the risk the company won’t collect money for its sales) on the December 31, 2015, accounts receivable balance. 2. Display the year-to-date trend in sales and cash receipts by month for 2015, in a new sheet named "HW1Q2". Use a visualization to best highlight any concerns about potential collection issues. (30 Points) 3. Develop an aging analysis by customer and invoice using 30-day increments (0–30 days, 31–60 days, 61–90 days and > 90 days), in a new sheet named "HW1Q3". Display this at the customer level with the ability to drill down to the transaction (invoice) level. Provide a visualization of the percentage of accounts receivable in each aging category at the company level using a column chart.