1.The owner of Gardner Company, a small manufacturing client, has asked your advice on how to best segregate duties given that there are only 3 clerical employees.Assign the following eight functions between employees 1, 2 and 3.

a.Maintain the general ledger

b.Maintain the accounts payable subsidiary ledger

c.Maintain the accounts receivable subsidiary ledger

d.Prepare checks for signature

e.Maintain the cash disbursements journal

f.Issue credits on returns and allowances

g.Reconcile the bank account

h.Receive and deposit cash receipts

Employee 1

Employee 2

Employee 3