do the part B pls part A for just reference only

L. Question 1 (con't) Part B An extract of account balances from the ledger of Pleasant Ltd. for the year ended June 30, 2021, is given below: Accounts Dr ($) Cr (5) Accounts receivable 1,140,000 Allowance for doubtful debts (unadjusted balance) 60,000 The ageing analysis of accounts receivable on June 30, 2021, is as follows: Balance as at Percentage Period 30/6/2021 considered Outstanding Amount doubtful 181 days 210,000 30% 1.140,000 After examining the accounts receivable balances, Pleasant Ltd decided to write off a further debt from Success & Co of $10,000, dated October 15, 2016. The owner, Mc Success, cannot be traced for payment. I Required: Construct the 'Allowance for Doubtful Debts' account for Pleasant Ltd for the financial year 2021. Prepare journal entries for the balance day adjustment for bad debt expense. Include all workings and narration. Part A You join Water Mobile as an intern in the accounts department during the semester break. During the first month of your internship, you observed the following: . It is the company policy that every employee must use a password to access the computer system. The accounts department staff have been using the same password for the last three years, and everyone knows each other's passwords. The accounts executive, Alice, handles the receipts of cheques through the mail by recording all the details of cheques received in a logbook. She enters the details of the cheques in the accounting software by assigning a sequential number to the receipts. She will go to bank-in the cheques once a week. Alice is also in charge of payment. Sometimes cheques issued for reimbursement of staff claims are not supported by original receipts, but Alice is shy to question the colleagues as she is scared to irritate them, so she leaves it. She also once a while forgot to stamp 'paid the supplier invoices before making the payment. The accountant Ms Mei and the Gekeral Manager Mr James Bond approve and sign every cheque issued. . You learn internal control in your 'Financial Accounting 1' course and analyse whether each of these practices violates the principles of internal control. Required: Identify three principles of internal control violated in Water Mobile and provide an example of each principle identified using the case above. Recommend how each internal control weakness identified can be rectified