In the table below, column 1 lists the control procedures. In column 2, identify if this control procedure is a strength or deficiency.

Item	Strength/Deficiency
Credit is granted by a credit department.	1
Once shipment occurs and is recorded in the sales journal, all shipping documents are marked "recorded" by the accounting staff.	2
Sales returns are presented to a sales department clerk who prepares a written, prenumbered receiving report.	3
Cash receipts received in the mail are received by a secretary with no recordkeeping responsibility.	4
Cash receipts received in the mail are forwarded unopened with remittance advices to accounting.	5
The cash receipts journal is prepared by the treasurer's department .	6
Cash is deposited weekly.	7
Statements are sent monthly to customers.	8
Write-offs of accounts receivable are approved by the controller.	9
The bank reconciliation is prepared by individuals independent of cash receipts recordkeeping.	10