Marcus McGraw recently acquired the Rocky Cliff Hotel, located in Grande Cache. Marcus hired a manager, Shawn Boyachuk, to run the hotel's operations. Marcus's daughter Cathryn is currently studying accounting at university and asked her father if she could work at the hotel during the summer. Marcus agreed and asked her to observe the operations at the hotel and let him know if there was anything that needed improvement. Cathryn was concerned about things she observed when working different job positions at the hotel. She knew she had to report these incidences to her dad, but that they weren't really necessary improvements but it appeared that people were, in essence, stealing from the company (or were given an opportunity to do so). One of Cathryn's first jobs was at the front desk working with Janet Boyachuk, who is Shawn's daughter. One evening, Shawn's friends dropped by the hotel to use one of the rooms for a poker party. Cathryn noticed the following day when reviewing room cleaning reports, that even though the room was cleaned by hotel staff, no record of a cash or credit card receipt for the use of the room that night appeared on the daily room sales report. Cathryn spent some time working in the hotel lounge where Shawn Boyachuk, Shawn's son, was the only bartender on duty during a shift in the early evening. At that time, the lounge had a drink special with vodka on sale. Shawn was busy so wasn't entering all the drink sales into the cash register. Cathryn also noticed that he was using vodka bottles from a box under the bar instead of the ones that were on display over the bar. The following morning when the lounge manager, who works only during the day, performed the daily count of inventory, he concluded that vodka sales were not as high as he had hoped they would be as the vodka inventory had barely fallen over the past day. Cathryn also reviewed a report showing that parking garage receipts had decreased during the past month. Shawn has resisted the installation of any automated payment systems for the parking garage because he is worried that they are not always reliable and prefers instead the more personable approach of having someone, like his nephew Leila, at the parking garage exit to collect the parking fees in cash. When a driver enters the parking garage, they get a ticket with the entry time and then they present this to Leila, who calculates the amount owed when exiting. Required (parts a & b), see next page: Assignment #7 continued What control activity weaknesses will Cathryn report to her father? Please list one weakness for each of: Room rentals: Bar revenues: Parking garage revenues: b) What steps can the hotel take to avoid the possibility of theft/misuse/fraud in the future? Please give one step/change (and explanation) for each of: Room rentals: Bar revenues: Parking garage revenues