Internal Control of Cash Receipts At the close of each day's business, the sales clerks count the cash in their respective cash drawers and compare the total cash to the cash register tapes. They then prepare a cash memo noting any discrepancies between the actual cash and the cash tapes. An employee from the cashier's office then recounts the cash, compares the total with the memo, and takes the cash to the cashier's office. a. Indicate the weak link in internal control. b. Who is best suited to remove the cash register tape from the register, record the total on the memo form, and note any discrepancies