The maturity value of a $60,000, 6%, 3-month note receivable is Select one: a. $60,360. b. $63,600. c. $60,900. d. $61,200. Which one of the following is not an objective of a system of internal controls? Select one: 1. Enhance the accuracy and reliability of accounting records 2. Reduce the risks of errors 3. Overstate liabilities in order to be conservative 4. Safeguard company assets