La Cana is a Spanish tapas restaurant in Exeter which is part of a group of restaurants own by Marinos Buenos Ltd (MBL). MBL is in the process of adopting the balance scorecard to monitor the performance of its restaurants. They have decided to use the following key performance indicators (KPI's) and each manager will need to report on these KPI's every month as part of their monthly management reporting process. Required: a) Identify the four perspectives used by the balanced scorecard and, from the list above, allocate them correctly to their corresponding perspective. There are two for each perspective. La Cana is a Spanish tapas restaurant in Exeter which is part of a group of restaurants own by Marinos Buenos Ltd (MBL). MBL is in the process of adopting the balance scorecard to monitor the performance of its restaurants. They have decided to use the following key performance indicators (KPI's) and each manager will need to report on these KPI's every month as part of their monthly management reporting process. Required: a) Identify the four perspectives used by the balanced scorecard and, from the list above, allocate them correctly to their corresponding perspective. There are two for each perspective