3. Calculate an adjusted bank balance and adjusted book balance given the following information: Bank Balance December 31: $10,000 Outstanding Checks total: $6,000 Deposits in transit: $2,500 EFT payments made BY bank: $1,000 Bank collection of receivables: $3,000 NSF Check: $550 Book Balance December 31: $5,050 4. A company currently operates a restaurant Identity at least 5 risks that the company may identify as part of its risk assessment. After doing so, identify at least 1 preventive, detective and corrective control for each of the identified risks. Finally explain how each risk may be transferred, if possible