Sophia Lopez, owner of Lopez Bicycle Inc. (LBI), called you on March 2, 2018 in a panic because Ransomware virus had infected her stand-alone computer.LBI is operating a retail bicycle store in Red Deer since early 2017.In fact, Sophia was Mary Jane's inspiration and mentor for ECI.Sophia explained to you that her Accounting Information System (AIS) data files were on the infected computer and she did not back up the data.Sophia is adamant that she will not pay a ransom to have the virus removed until all other options have been exhausted. Sophia's public accountant turned down the engagement to complete her financial statements because he did not have the industry experience to make the required adjusting entries without access to the general ledger detail.To assist you with your tasks, Sophia provides you with the "Background Information on LBI" and "Projected Income Statement for LBI"

Required (Answer either Question #1 or 2)

1. Sophia has asked you to provide 3 adjustments to the attachedunadjusted trial balance at December 31, 2017that she had printed prior to the ransomware virus attack.Please provide your calculations to substantiate the adjustments you are proposing.
2. Assuming that LBI recovers or recreates its AIS data files, provide and explain a reasonable set of security and availability controls that Sophia should put in place to protect her AIS system and data.