You recognize weaknesses in the existing system and believe a document flowchart would be beneficial in evaluating this client's internal control in preparing for your examination of the financial statements.

a. Complete the flowchart given in Figure 3-12, for sales and cash receipts of Charting, Inc., by labeling the appropriate symbols and indicating information flows.

b. Using the guidelines for preparing flowcharts in Focus 3-2 and the flowcharting symbols shown in Figure 3-8, critique the flowchart shown in Figure 3-12. List the ways the flowchart violates the guidelines or uses improper symbols.