lower than the online prices and hence Valery manually diste Online ree Ne trude doors are set up in the sales lodge ander lieupon pusing suitable credit checks, and a credit linnit is act at this by the finance direct custome place online were to their presa credit, they receive an email confrushion and the sales order interfaces in the person the stone accoont raumber Goods are dispatched daily with preds dispatched note which is referenced to the sales order number hat are not sequentially numbered TAC used to Le orders have been delivered to customers late. dispatch code via a reliable national carict company twever, weats they we changed to a cheaper local coaner and Tradecimen sales voices are automatically set by the system code day the online order is placed. The prices are file ulas to be amended to ensure that the correct prices we seen invoices. The took is wally performed by a stor sales mented in accordance with the whole rate Occassomalt TAC makes special offers of discounts sales, when this occut the master ledger clerk Revenue and receivables records On a monthly basis statements are sent to the hotel customers a umber of trade customers have been requesting monthly statements and TAC is considering the request. The company only reconciles the sales ledger control account at the end of December in order to verify the year-end balance. Rruired: Wildentify and explain SEVEN deficiencies in the sales system, and provide a recommendation to address each of these deficiencies 27 marts - Describe substantive procedures the auditor should perforato con TAC's revenue / mark (30 marks