Assume the following exceptions to prescribed control procedures over sales transactions occurred in the Lane Company:

1. A shipment to a bona fide customer was not billed.

2. A sales invoice was correctly journalized but was not posted to the customer's account in the subsidiary ledger.

3. Sales were made at unauthorized prices.

4. A sales invoice was incorrectly footed causing the sales entry and subsequent postings to be incorrect.

5. A sales order was incorrectly filled and shipped.

6. Sales were made to customers who were poor credit risks.

7. A sales invoice was not journalized.

8. A customer's records were stolen.

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

(b) above is operating as planned.