QUESTION ONE $[35]$ Your best friend from university completed his studies in sport science. He is a very good sportsman and while he was studying, he was also part of the university$$s soccer team. He is currently playing for Bafana Bafana. After he completed his studies he developed his own sportswear range focusing mainly on soccer clothing. His range of sportswear is sold to stores throughout Gauteng. Over the past years his business had expanded significantly and he realised that he will have to improve his controls in his revenue and receipt system to keep track with the growth of his revenue. He contacted you for assistance, as he is aware that you are an expert in this area. You have agreed to investigate the controls in his Revenue and Receipt system and assist him in implementing a proper control system. He provided you with the following information on his revenue and receipt system: $$ All sales are on credit. $$ The entity employs $7$ sales representatives who are responsible to telephonically contact possible customers and collect orders. The warehouse department is then contacted with the details of the order to transfer the goods from the warehouse to the dispatch department. $$ Sales representatives are allowed to offer discounts to customers at their discretion. $$ The entity also employs a stores manger. $$ The stores manager prepares a pre$-$numbered delivery note $$ The delivery notes are handed to the storeman in the dispatch department who pack the goods. $$ The entity$$s deliveryman then collects the goods and the two copies of the delivery notes from the storeman and delivers them to the customers. One copy of the delivery note is kept by the customer. The deliveryman ensures that the customer signs the second copy of the delivery note, which he returns to the stores manager. $$ The signed delivery note is then handed to the invoicing clerk. $$ The invoicing clerk prepares invoices from the delivery notes. $$ The bookkeeper enters the invoices in the sales journal and accounts receivable ledger. $$ The bookkeeper opens incoming mail and is responsible for entering the receipts in the cash book and account receivable ledger. She banks the money on a daily basis. $$ In the case where goods are returned, a credit note is immediately prepared by the bookkeeper and entered in the same way as invoices. $$ At the end of the month, the bookkeeper writes up the general ledger, prepares an age analysis of accounts receivable $($from the accounts receivable ledger$)$ and balance the age analysis to the accounts receivable control account. $1\mathrm{.}1$ Identify the weaknesses in the current Revenue and Receipt system and recommend improvements to overcome the weaknesses identified. $(32)($Make use of a table format to answer your question$)($communication$,$ structure of answer$)$