Provide in detail FIVE (5) controls that are required for the following accounting scenarios.No. Threats 1 Writing off a customers accounts receivable balance as uncollectible to conceal the theft of subsequent collections. 2 Theft of cheques by a mailroom clerk, who then endorses the cheques for deposit into the clerks personal bank account. 3 Billing customers for the quantity ordered when the quantity shipped was actually less due to back ordering of some items. 4 Authorising a credit memo for a sales return when the goods were never actually returned. 5 Making a credit sale to a customer who is already four months behind in making payments on his account