Coles is a leading Australian supermarket chain. Coles has identified that many of its procedures and strategic objectives are outdated. You have recently been employed as a graduate accountant at the head office of Coles. Your first assignment is to help management re-evaluate the business strategy of the organisation. The management team has identified the following objectives: Be the most popular supermarket in Australia measured by customers. High levels of customer satisfaction. Ensure that all staff are properly trained to be COVID safe. Have a reputation as a company that gives back to the community through donations to charitable organisations. You remember from ACFI3009 that a balanced scorecard approach may be suitable here and decide to offer a proposal that presents a balanced scorecard analysis. Required: (a) Explain what each of the four perspectives of a balanced scorecard means in the context of Coles. (8 marks) (b) For each perspective of the balanced scorecard, identify one goal and two measures for this goal. (9 marks) (c) Explain how management remuneration could be incentivised to achieve the customer perspective and the learning and growth perspective.