Trey Osborne, administration of Valley View Clinic, seeks your advice. Valley View Clinic employs 2 people in the office, Jim Bates and Rhonda Clark. Osborne asks you how to assign the various office functions to the 3 people (including Osborne) to achieve good internal control. Here are the duties to be performed by the 2 office workers and Osborne:

a. Record cash payments

b. Record cash receipts

c. Receive incoming cash from patients

d. Reconcile the bank account

e. Deposit cash receipts

f. Sign checks for payment

Required

Propose a plan that divides duties a. through f. to Bates, Clark, and Osborne. Your goal is to divide the duties so as to achieve good internal control for the clinic.