Alpha company is a trading company that purchases and sales fruits and vegetables. During the year 2020, the company shows the following transactions and events

1. The company assumes that physical inventory is not important as it uses the perpetual inventory system during the year.
2. The driver of the company has access to the inventory, he delivers the merchandise, receives the cash and has access to the company books.

Required:

For each case, identify the anomaly and propose the correct accounting treatment/answer