Year$-$end for all CMG entities is $30$ June. During the $2020$ financial year,

Everfree Forest Hospital released its own range of medical supplies such as

bandages and first aid kits, which are sold via direct marketing by a sales team

employed by the hospital. The sales team are remunerated via a base salary

and a bonus component which is based upon the dollar value of sales they

generate. You recognise that their main motivation is to maximise their bonuses.

You select a sample of payments received by the hospital post year$-$end and

trace back to the general ledger and customer account balance. In addition, you

are reviewing the results of a nu