Summarize the J of A article and also review the clip + does the revolver financing approach create unusual audit risks.

Read the article, Asset Based Financing Basics (including Exhibits) in the AICPA’s August 2011 edition of the Journal of Accountancy. To access the article go to http://www.journalofaccountancy.com/Issues/2011/Aug/20113992.htmA. Complete the following requirements (you may combine):1. Summarize the J of A article and also review the clip at: https://www.youtube.com/watch?v=HZtQgiFjwoE\\(This part should comprise about 60% of your answer). Any material used from the article and/or other sources must be referenced [footnoted].)2. Does the revolver financing approach create unusual audit risks? (This part should comprise about 40% of your answer).