13) A delivery truck driver for Pepsi-Cola delivers a shipment of merchandise to a corner bodega on Park Street in Hartford. The driver does not collect any cash payment from the store. Describe two internal control-related reasons why the driver does not collect any cash (use your common sense!). 14/15) During the weekend of Sept. 25-27, 2015, Apple sold 13 million iPhone 6S and iPhone 6S Plus phones. Each phone had been accounted for in Apple's inventory at their manufacturing cost of $349 and were sold for $649. Assuming that all 13 million phones were sold for cash, please write the two journal entries needed to record the revenue and reduction from inventory for the sale of all 13 million units