Required information [The following information applies to the questions displayed below.] Lab Insight: One of the first things we learn about internal controls is that different people should have different roles in the accounting function. For example, in terms of the cash function, some important internal controls include the following: 1. Separate those who handle cash from those who keep the records or write the journal entries. 2. Separate those who authorize payments from those who handle cash. 3. Separate bookkeepers' duties so that each bookkeeper does not perform the other bookkeepers' tasks. (For example, be sure the person recording an entry is separate from the person who authorizes it.) 4. Separate those who bill customers for goods delivered or services performed from those who handle cash. 5. Separate those who reconcile cash from those who make bank deposits and control the general ledger. In this lab, we test to see if those who entered the journal entry and who approved the journal entry maintained the internal control of separation of duties by using pivot tables (see item 3 above). Required: Perform a test of the separation of duties by comparing who entered and approved journal entries to see if all transactions maintained adequate separation of duties. Ask the Question: Can pivot tables be used to check separation of duties? Master the Data: Apply the same steps as Lab 7-1 to the Lab 7-1 Alt Data.xlsx dataset. Software needed - Excel/Tableau/Power BI - Screen capture tool (Windows: Snipping Tool; Mac: Cmd+Shift+4) Data: Alt Lab 7-1 Data.xlsx Perform the Analysis: Refer to Lab 7-1 Alternate in the text for instructions and Lab 7-1 steps for each the of lab parts. Note: Submit your answers for the following Analysis Questions in the text entry field below. 1. Why do we evaluate only the debits and not the credits in this analysis? 2. What would be a reason for computing the dollar total of transactions entered by VR? If VR enters the highest dollar amount of transactions, what concern would an auditor have regarding internal controls? Submission 1