QUESTION 41 Which of the following is not part of the definition of internal control? (READ CAREFULLY) O Separation of duties O Safeguard assets O Encourage employees to follow company policies O Promote operational efficiency QUESTION 42 The document that explains all the differences between the company's cash records and the bank's figures i call ed a(n) O bank collection O electronic fund transfer O bank statement O bank reconciliation QUESTION 43 Suppose Yummy Treats Bakery issues common stock in exchange for a building Yummy Treats Bakery should record the building at the par value of the stock given the book vakue. O its market value. O a value assigned by the board of directors