The following procedures were recently implemented at the Health Station, Inc. For each procedure, indicate whether the internal control over cash represents a strength or a weakness.$($a$)$ All mail is opened by the mail clerk, who forwards all cash remittances to the cashier. The cashier prepares a listing of the cash receipts and forwards a copy of the list to the accounts receivable clerk for recording in the accounts.$($b$)$ The accounts payable clerk prepares a voucher for each disbursement. The voucher along with the supporting documentation is forwarded to the treasurers office for approval.$($c$)$ At the end of each day, all cash receipts are placed in the banks night depository.$($d$)$ The bank reconciliation is prepared by the cashier, who works under the supervision of the treasurer.