Joy Tucker started a new business: a coffee and pastry cart located at the local library. Joy hired her brother, Eric, as her assistant. Joy and Eric personally make all the purchases of items needed to stock the cart, using procurement cards issued in the name of the company. Because Joy is personally liable for payments made on the procurement cards, she recognizes the need to establish policies for her brother to follow for the use of this card. Suggest some controls that should be in place. Identify some resources that need to be purchased for this business.