Payroll Process: [10 marks; approx. 20 mins] Within the payroll cycle, there are five functional responsibilities: (1) personnel management (HR), . (2) supervision, (3) timekeeping and cost accounting, (4) payroll accounting, and (5) payroll distribution. For each responsibility identified above, indicate the following: [5 @ 2 marks each] [A] Type of duty or duties authorization, custody, record-keeping, periodic reconciliation associated with the functional responsibility, and [B] Activities performed by the functional responsibility - describe, in your own words, the activities performed by each of the five functional responsibilities. Example: (1) Personal Management (HR): [A] Type of duty or duties (authorization, custody, record keeping, periodic reconciliation). [B] Activities performed by individuals involved in this functional responsibility (2) Supervision: [A] Type of duty or duties (authorization, custody, record keeping, periodic reconciliation). [B] Activities performed by individuals involved in this functional responsibility and so on for (3), (4), and