one of the following roles: AR clerk, Cash Receipts Clerk, and GL Accounting clerk. To identify sales for which these segregation of duties controls were not followed: Add Invoice Total to the Rows line. . Add AR Clerk, Cash Receipts Clerk, and GL Accounting to the Columns line. Save worksheet (tab) as Segregation of Duties. In this bar chart, the initials along the top row identify the AR clerk, the next line identifies the Cash Receipts clerk, and the row along the bottom of the bar chart identifies the GL accounting clerk. From this, we learn that the employees with initials HMK and NCS act as AR clerks; that employees FKL, HMK, MB, and SG act as cash receipt clerks; and CT, HMK, and MB act as GL accounting clerks. That one person fulfills multiple roles at some point is acceptable, but controls prohibit the same person fulfilling multiple roles on the same transaction. The resulting bar chart shows that when HMK is the AR Clerk and FKL is the Cash Receipts Clerk, CT is the GL Accounting Clerk for $226,851 of current AR balances. However, there are $25,352 of current AR for which HMK acted as both AR Clerk and GL Accounting clerk. This shows that employee HMK occasionally acts in multiple roles on the same transaction. a. What is the dollar value of accounts receivable for which HMK acted as both AR clerk and Cash Receipts Clerk? b. When SG is the Cash Receipts clerk, what is the dollar value of accounts receivable for which HMK acted as both AR Clerk and GL Accounting