2) 2 Ltd is considering whether to administer its own purchase ledger or to use an demal accounting service. It has obtained the following cost estimates for each option: External services: Processing of invoices /credit notes KES0.50 per document 5, 000 pa Processing of cheque payments KES0.50 per cheque 4, 000 pa Reconciling supplier accounts KES2.00 per supplier per month 150 suppliers Determine the cost effectiveness of outsourcing the accounting activities and identify the broad qualitative factors involved