Enter the data in Table 8-4 into a spreadsheet and perform the following tasks:

Required

a. Calculate an example of these batch totals:
• a hash total • a financial total • a record count

b. For each of the following controls, give a specific example from the four records in Table 8-4 of an error or probable error that the control would detect or prevent. Identify the error, do not merely describe it.
• field check • sequence check • limit check • reasonableness test • cross-footing balance test

c. Create a control procedure that would either prevent, or at least detect, each of the types of errors listed in step b.

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Employee Number Hours Pay Rate Worked Gross Pay Deductions Net Pay 121 6.50 38 $247 25.50 221.50 123 7.25 40 290 60 230 125 6.75 90 607.5 450 57.5 122 67.5 40 2700 500 2200 Table 8-4 Data for Problem 8.2