Bearcat City is a small company with three people working in the revenue processing area. One of the three employees supervises the other two. List each of the three employees and assign duties to each employee such that there is a proper separation of duties that achieve appropriate internal controls. The following are the tasks that must be assigned to the employees. No more than three tasks should be assigned to any employee: 1. Accounts receivable subsidiary ledger record keeping 2. Approve customers' credit 3. Open mail and handle cash/check collections from customers 4. Post cash receipts journal entries 5. Authorize the return of goods from customers 6. Recording inventory in the inventory ledgers 7. Access and control over goods returned by customers The three employees: 1. Supervisor 2. Employee #2 3. Employee #3