The objectives of the internal control structure of a company include all of the following except:

a. Compliance with company policies and federal law.

b. Protection of its assets.

c. Increase in accuracy and reliability of accounting data.

d. Guarantee of a certain level of profit.

e. Evaluation of personnel performance to promote efficiency of operations.

Use the following information to answer Questions 2-4:

Balance per bank statement $1,951.20 Balance per ledger 1,869.60 Deposits in transit 271.20 Outstanding checks 427.80 NSF check 61.20 Service charges 13.80