MUST BE NEW AND ORIGINAL WORK NOT GIVEN TO OTHER STUDENTS. Write in a clear, concise, and organized manner; demonstrate ethical scholarship in the accurate representation and attribution of sources; and display accurate spelling, grammar, and punctuation. Include citations in the text and references at the end of the document in APA format.PLEASE READ INSTRUCTION CAREFULLY. IN TEXT CITATION AND MUST CITE ALL REFERENCE IN APA FORMATWrite a 450-word summary on the impact of the accuracy for account receivable balance on liquidity and profitability.Determine which ratios will be inaccurate if the accounts receivable are overstated.Explain what types of business decisions could be effected if account receivable were overstated on the financial reports.