Sam Lewis has been operating a service station for several years. Although he occasionally has employed students part-time, he has collected the cash and checks for gas and service work himself. He now has decided to open a second service station and put himself more in the role of a manager. He will hire employees to run the service stations and to pump gas and do repair work.

Required: How should Sam Lewis implement internal control procedures over cash receipts for the service stations? TK-1