Assume the following exceptions to prescribed control procedures over cash receipts transactions occurred in the Janz Company:

1. A mail remittance was misappropriated after receipt.

2. A cash sale was not registered.

3. Cash on hand was \(\$ 5\) short of the cash register reading due to errors in making change.

4. Recorded receipts were diverted to personal use before deposit.

5. Cash discounts were granted after the discount period had elapsed.

6. A prelisted receipt was not journalized.

7. A journalized collection was not posted to the customer's account.

8. Cash was stolen from the cashier's desk.

\section*{Required:}

a. Indicate the function and specific internal accounting control objective associated with each occurrence.

b. Indicate the control procedure(s) that could prevent or detect the occurrences.

c. Identify a specific test of transactions that would determine whether each control indicated in \(\mathrm{b}\) above is operating as planned.