a) Sam decides to start supplying colles on credit to a number of large business clients. Moka provides coffees to each business and then gets paid one month later. However Moka must pay its suppliers and staff immediately. Tables 1 and 2 show what happens over the next four months Describe what you notice about the figures below and explain the problems Moka faces. 17 marks Month 1 Month 2 Month Month 4 Total Table 1 Monthly profits Sales revenue Cost of sales Operating expenses Profit $13,000 56.750 $13,600 $7.250 $1,150 $14,500 $7.250 51,300 $15,250 58,000 $56,350 $29.750 $750 55,500 54.650 51.450 $5,800 55,200 55,450 $21.950 Table 2 Four month cash flow Month 1 0 $7.500 Receipts Payments Cash intlow/outflow Bank Balance Month 2 513,000 58.400 $4,600 Month 3 $13.600 $9.050 54,550 $1.650 Month 4 $14,500 $9,450 55,050 Total $41.100 $34,400 157.500 157.5007 $6,700 1$2.900 $6,200 b) Provide a simple plan to assist Moka in getting through any cash flow difficulties demonstrated in the above scenario. Discuss TWO strategies (8 marks) 23 Why are internal controls in accounting important in a business operation? (5 marka b) identity FIVE key internal controls and explain how each could be applied to Moka. 110 marks) 24 Reflect on your learning about operations and accounting as business functions. You might like to consider questions such as: "What did I know before I began studying this topic?". What have learnt?" and "What worked best for my learning?" (5 marks) PA