I need the answers of following 2 MCQs with explanation

Q1 Which of the following is not an objective of internal control procedures? To ensure that: Select one answer:

A: the accounts comply with the law and accounting standards

B: all expenditure is properly authorized

C: all assets are properly recorded and safeguarded

D: the company receives all the income to which it is entitled

Q2 The normal credit terms offered by Hugill Ltd to its customers is payment 60 days from delivery and the issue of an invoice, both of which always occur on the same day. At today's Board meeting, the directors are considering offering customers a 3% cash discount if they pay in 30 days. The company's bankers, Money Cash charge Hugill Ltd overdraft interest at 2.4% per month. Consider a sales invoice of 2,000. Is the company financially better or worse off by offering this discount, and by how much

option A better off 48

option B better off 12

option C worse off 12

option D worse off 48