h$.$ Because this is a first$-$year audit, your firm is anxious to impress the client by sending

a management letter with suggestions that will improve Oceanview's operations by

increasing operational efficiency, improving financial condition, or reducing taxes.

On workpapers $93-1$ and $93-2,$ provide at least two such suggestions for Oceanview's

management. Your recommendations should be drafted in this format: $($i$)$ problem or

area for improvement, $($ii$)$ why adopting a change is important, $($iii$)$ your suggestion and

plan of implementation.