1.) PBA Corp. had the following situations during the last 4 years of operation:

i.The Allowance for Uncollectible Accounts has a $1,900 credit balance prior to adjustment. Net credit sales during 2011 are $700,000, and 3% are estimated to be uncollectible. Accounts Receivable has a balance of $120,000 on Dec 31, 2011.

ii.The Allowance for Uncollectible Accounts has a $800 debit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2012, $20,900 of accounts receivable are estimated to be uncollectible.Accounts Receivable has a balance of $110,000 on Dec 31, 2012.

iii.The Allowance for Uncollectible Accounts has a $1,500 credit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2013, $25,000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $105,000 on Dec 31, 2013.

iv.The Allowance for Uncollectible Accounts has a $600 debit balance prior to adjustment. Net credit sales during 2014 are $700,000, and 2% are estimated to be uncollectible. Accounts Receivable has a balance of $145,000 on Dec 31, 2014.

2.) Tom Segal is the accountant for GHC detailing. He receives and opens all mail, follows company policies by separating customer checks from the remittance advices, and then deposits the checks at the bank and posts the payments indicated on the remittance advices to the customers accounts in the subsidiary ledger. At the end of each day, Tom totals the amounts posted to the customers accounts and compares the total to the bank deposit slip to ensure that all receipts are deposited in the bank. What are some of the internal control weaknesses in this scenario?What are some ways to strengthen the controls?