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Which of the following is NOT a control activity over cash? O a) Separating the duties of recording cash deposits and cash payments b) Giving an accounts payable clerk the authority to sign cheques c) Preparing a bank reconciliation every month d) Using pre-numbered cheques e) Requiring the rotation of duties Wages of $26,500 in December 2021 were earned by employees of Mena Company but not yet paid or recorded. The employees will be paid on the next pay date, January 15, 2022. What is the adjusting entry Mena needed to record on December 31, 2021 for wages? a) Debit Wages Expense $26,500 and credit Cash $26,500. Ob) Debit Accrued Wages Expense $26,500 and credit Wages Expense $26,500. c) Debit Wages Payable $26,500 and credit Cash $26,500 d) Debit Wages Expense $26,500 and credit Wages Payable $26,500. e) Debit Wages Payable $26,500 and credit Wages Expense $26,500. What would a lender be most interested in reviewing a public company's statement of earnings? a) The cash available to repay loans and related interest. b) Resources controlled by the company and sources of financing for the company's resources at a specific date. Oc) Revenue earned from delivery of goods and services and resources used to earn revenue during the accounting period. d) The loan amounts payable to other creditors at a given point in time. e) Net earnings, the distribution of net earnings, and other changes to shareholders' equity that affect the company's financial position during the accounting period