Pembrook Company had poor internal control over its cash transactions. The following are facts about its cash position at November 30:

Thecash books showed a balance of $18,901.62, which included undeposited receipts.

Acredit of $100on the bank statement did not appear on the company'sbooks.

The balance, according to the bank statement, was$15,550.

Outstanding checkswere:

oNo. 62 for$116.25

oNo. 183 for$150.00

oNo. 284 for$253.25

oNo. 8621 for$190.71

oNo. 8623 for$206.80

oNo. 8632 for$145.28

The only deposit was in the amount of $3,794.41 on December 7. The cashier handles all incoming cash and makes the bank deposits personally. He also reconciles the monthly bank statement. His November 30 reconciliation follows:

Balance, per books, November 30

$18,901.62

Add: Outstanding checks:

8621

$190.71

8623

$206.80

8632

$45.28

$442.79

$19,344.41

Less: Undeposited receipts

$3,794.41

Balance, per bank, November 30

$15,550.00

Deduct: Unrecorded credit

$100.00

True cash, November 30

$15,450.00

a)On the basis of this information only, name two specific features of internal control that were apparently missing.