Prepare a paper that is four to six pages long (double spaced, 12 fonts, 1.5” margins) on a topic to be approved by instructor The topic must require some research. Three references must be cited on a reference page attached to your paper. The paper does not need to be footnoted. The topic must be of Intermediate Accounting 2 level. Your paper should not be on a topic that could be written by a beginning level accounting student. The topic should not be a ‘book report’ of a large topic area. For example, choosing the Sarbanes Oxley Act is too broad of a topic for a four to six-page research paper. But, there could be many papers written on a topic within the Sarbanes Oxley Act. The topic needs to be unique and not overlap with another student’s topic. Below is the topic and the how it should be written. Topic: Impact of online merchandising and its financial effects. -How does online merchandising help big and small companies to speed up their financial growth, what are the example of the companies you know. -What are the risk in involved for these companies that use online merchandising wholly or partially. -Most customers/consumers use their bank cards to do or make online purchases. Are there any risks involved? If yes, what are the precautionary measures that could be adapted to eradicate or reduce the risk.