Joe's Consulting Pty Ltd is a small start up company that helps property owners obtain finance for their property transactions. There are only three employees who give advice to clients, but the business is expanding, and the owner Joe Pass intends to hire more staff. Joe keeps manual accounting records with transactions recorded in Excel with a general journal, subsidiary ledger, and a small number of general ledger accounts. He is considering using MYOB. Required: (a) Briefly outline how the subsidiary ledgers provide control over the accuracy of financial information in a manual accounting system (3 marks); (b) Briefly outline how the e-invoicing function in MYOB would benefit Joe's Consulting Pty Ltd (2 marks); and (c) As Joe's Consulting Pty Ltd continues to expand outlin one example of an independent verification internal control that should be considered (2 marks).