Explain the risks, controls and control classification that arise in the following cases. . An employee posts the sales amount to the wrong customer account because a customer account number was incorrectly keyed into the system. An employee writes off a customer's accounts receivable balance as uncollectible to conceal the theft of subsequent cash payments from that customer. Customers are billed for the quantity ordered, but the quantity shipped actually less because some items have been backordered. Goods are shipped to a customer but the customer is never billed. Workers on the shipping dock steal goods, claiming that the inventory shortages reflect errors in the inventory records. Source: Romney, Marshall, et al. Accounting Information Systems Australasian Edition. Pearson Higher Education AU, 2012. In the table below: (a) Identify five (5) risks present in the previously listed activities. (1.5 mark each= 7.5 marks) (b) Recommend a control for each of the risks you identified. (1.5 mark each = 7.5 marks) (c) Classify each of the control activities as preventive, detective, or corrective. (1 mark each = 5 marks)