SMILE Orthodontic Clinic appreciated the recent work you completed for them in preparing their 2021 Budget and Recommendations for improvement. As you are aware the clinic is expecting to experience good patient numbers, however from the last few weeks' operations the managing director has identified a number of customer experience issues/concerns that they believe warrant swift action. These concerns include: While the patient numbers have been as expected, there is little data maintained on returning customers. The process for booking appointments is completed manually and there appears to be duplication and double-handling of paper and documentation. A number of different suppliers are used for the orthodontic and office supplies, even for similar products. Most appointments run late and customer are often waiting over 30 minutes for their appointment The accounting data seems to be recorded late to be of much use in managing the clinic day to day. . Required: Drawing on your understanding of lean accounting and Total Quality Management (TQM) prepare a short report on the recommendations you would make to the managing director at SMILE Orthodontics. You can use bullet points to structure your answer. [14 marks]