The following control procedures ate used at Torres Company for over-the-counter cash receipts. 1. To minimize the risk of robbery, cash in excess of $100 is stored in an unlocked attache cash in the stock room until it is in the bank. 2. All over-the-counter receipts are processed by three clerks who use a cash register with a single cash drawer. 3. The company accountant makes the bank deposit and the records the day's receipts. 4. At the end of each day, the total receipts are counted by the cashier in duty and reconciled to the cash register total. 5. Cashiers are experienced; they are not bonded. (a) For each procedure, explain the weakness in internal control, and identify the control principle that is violated. (b) For each weakness, suggest a change in procedure that will result in good internal control