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).