For each of these five separate cases, identify the principle(s) of internal control that is violated. Recommend what the business should do to ensure adherence to principles of internal control. Chi Han records all incoming customer cash receipts for her employer and posts the customer payments to their respective accounts. At Tico Company, Julia and Justine alternate lunch hours. Julia is the petty cash custodian, but if someone needs petty cash when he is at lunch, Jose fills in as custodian. Nori Nozumi posts all patient charges and payments at the Hopeville Medical Clinic. Each night Nori backs up the computerized accounting system to a tape and stores the tape in a locked file at her desk. Benedict Shales prides himself on hiring quality workers who require little supervision. As office manager, Benedict gives his employees full discretion over their tasks and for years has seen no reason to perform independent reviews of their work. Carla Farahs manager has told her to reduce costs. Cala decides to raise the deductible on the plants property insurance from $5,000 to $10,000. This cuts the property insurance premium in half. In a related move, she decides that bonding the plants employees is a waste of money since the company has not experienced any losses due to employee theft. Cala saves the entire amount of the bonding insurance premium by dropping the bonding insurance. Nakashima Gallery had the following petty cash transactions in February of the current year. 2 Wrote a $400 check, cashed it, and gave the proceeds and the petty cashbox to Chloe Addison, the petty cashier. 5 Purchased bond paper for the copier for $14.15 that is immediately used. 9 Paid $32.50 COD shipping charges on merchandise purchased for resale, terms FOB shipping point. Nakashima uses the perpetual system to account for merchandise inventory. 12 Paid $7.95 postage to express mail a contract to a client. 14 Reimbursed Adina Sharon, the manager, $68 for business mileage on her car. 20 Purchased stationery for $67.77 that is immediately used. 23 Paid a courier $20 to deliver merchandise sold to a customer, terms FOB destination. 25 Paid $13.10 COD shipping charges on merchandise purchased for resale, terms FOB shipping point. 27 Paid $54 for postage expenses. 28 The fund had $120.42 remaining in the petty cash box. Sorted the petty cash receipts by accounts affected and exchanged them for a check to reimburse the fund for expenditures. 28 The petty cash fund amount is increased by $100 to a total of $500. Prepare the journal entry to establish the petty cash fund. Prepare a petty cash payments report for February with these categories: delivery expense, mileage expense, postage expense, merchandise inventory (for transportation-in), and office supplies expense. Sort the payments into the appropriate categories and total the expenditures in each category. Prepare the journal entries (in dollars and cents) for part 2 to both (a) reimburse and (b) increase the fund amount