1. DMS offers lawn and garden maintenance services. DMS customers pay largely by cheque and submit a remittance slip with their payment, to identify the customer account number to which the payment is applied. Ditta Mistry is the company owner and she attended a conference on internal controls. She plans to institute stronger internal controls over customer cash receipts. What controls might Ditta introduce? 2. The following information is available to Swingset Company to prepare its bank reconciliation at the end of March 2022: The company recorded a $1,764 cheque in payment of an account payable incorrectly as $1,674. The bank charged the company $45 for monthly standard service charges. A review of cashed cheques returned with the bank statement indicated that cheques amounting to$3,431 had not been cashed by March 31. March 31 general ledger Cash account balance is $12,010. The credit memo enclosed with the bank statement showed that the bank collected a $3,458 note plus interest of $125 on behalf of the company. The debit memo included with the bank statement listed a non-sufficient funds (NSF) cheque for $1,758 plus a $25 NSF bank charge as a result of a nonpayment from its customer, Ferrow and Bell. The bank charged the company $37 for printing new cheques during the month. March 31 cash balance on the bank statement is $16,169. The bank recorded a deposit of $7,600 incorrectly as a deposit of $6,700. A) Prepare the bank reconciliation for Swingset Company at March 31, 2022. B) Prepare the journal entries resulting from the bank reconciliation.