This a is a separation of duties exercise. Your small business client, Phillip's computer Repair Shop , is experiencing financial difficulties and has to lay off one of its four employees in the accounting area. Phillip has asked you to determine what duties should be assigned to the three remaining employees -Abigail, Bryan, and Chris- to maintain the best separation of duties.

Required: Assign the following 10 duties to each of the ten employees. a) Reconcile bank statement, b) Open mail and list checks, c) Prepare checks for Phillip's signature, d) Prepare payroll checks e) Maintain personnel records f) Prepare deposit and take to bank, g) Maintain petty cash, h) Maintain accounts receivable records, i ) Maintain general ledger j) Reconcile accounts receivable records to the general ledger account.