Following matters arose during the performance of test of details on sales:

(i) Three invoices of superstores could not be found in the record room. The staff explained that it would require a lot of time to find them and requested your team to select some other invoices. Scrutiny of the ledger revealed that total amount of these missing invoices was Rs. 6 million.

(ii) Five of the invoices issued to distributors were booked at the rate of Rs. 1,725 per carton instead of Rs. 1,275 per carton. The quantity involved was 3500 cartons.

Required:

Explain how you would resolve the above issues.