Kevin Fed worked for a large lawn service in California. The service provided the basics such as cutting and edging as well as complex landscaping projects for individual and corporate clients. Some accounts were very large such as for a major fortune 500 company who had the company service their 100 acre corporate campus and some accounts were very tiny individual homeowners who just needed basic service approximately once per week. Kevin was one of two office staff who handled all of the accounting and bookkeeping functions. The other staff member, Britney was the owner of the lawn service's daughter. On a daily basis Britney would open the mail and separate out any payments received from customers. Once the checks were separated she would make a list of the payments and total them up (a prelisting of cash receipts). She would then give the checks and prelisting of cash receipts to Kevin. Kevin would make up the deposit slip and then on a daily basis take the deposit to the bank. After the making the deposit at the bank Kevin would then return to the office and update the accounting system. The owner of the lawn service decided he wanted to expand his business and applied for a loan from SP Bank. SP required audited financial statements therefore jayden james, CPA was hired to perform an audit. It quickly became apparent to jayden than the lawn service had an unusually large number of accounts written off. Once jayden investigated he asked the owner "why do you continue performing services for a substantial number of clients who have had part or all of their account written off"? The owner was completely dumbfounded and asked jayden to investigate further. jayden quickly determined that a substantial amount of cash had been stolen by Kevin who quickly skipped town once he learned ofjayden's investigation. Requhed: What is the fatal flaw in the lawn service's control procedures related to cash receipts? How did Kevin conceal his theft and keep the accounting system in balance