1. (TCO I) Accounts Receivable For each of the followingplease explain if an auditors review of the clients sales cutoffwould detect these problems: (a) Would excessive goods returned forcredit be detected by a sales cut-off test why or why not? (b)Would unrecorded sales discounts be detected by a sales cut-offtest why or why not? (c) Lapping of year-end accounts receivablebe detected by a sales cut-off test why or why not? (d) Inflatedsales for the year could it be detected by a sales-cut-off test why or why not? (Points : 35)