QUESTION 12 Indicate whether each of the business practices listed below strengthens (5) or weakens (W) a company's system of control activities (a) Controller pays invoices, signs cheques and makes deposits (b) All payments are made with cheques instead of cash. (c) Two people handle cash sales from the same cash register drawer (d) The company uses prenumbered sales invoices (e) Audited financial statements are provided to the creditors each fiscal year