PR 8-1b Evaluating internal control ofcash           ObJ. 2, 3 The following procedures were recently installed by TheChina Shop: a. All sales are rung up on the cash register, and areceipt is given to the customer. All sales are recorded on arecord locked inside the cash register.b.            Each cashier is assigned a separate cash register drawer to whichno other cashier has access. c. At the end of a shift, each cashiercounts the cash in his or her cash register, unlocks the cashregister record, and compares the amount of cash with the amount onthe record to determine cash shortages and overages. d. Checksreceived through the mail are given daily to the accountsreceivable clerk for recording collections on account and fordepositing in the bank. e. Vouchers and all supporting documentsare perforated with a PAID designation after being paid by thetreasurer. f.         Disbursements are made from the petty cash fund only after a pettycash receipt has been completed and signed by the payee. g. Thebank reconciliation is prepared by the cashier. InstructionsIndicate whether each of the procedures of internal control overcash represents (1) a strength or (2) a weakness. For eachweakness, indicate why it exists.