You have been asked to audit the financial records of a real estate management company, EFG Corp. This company enters into agreements with owners of small apartment dwellings to manage their properties, handle tenant problems, and prepare leases for new tenants. They also collect monthly rent, and make necessary repairs, etc. As you begin the audit, you realize that the firm is vastly understaffed. One employee, Ms. Hilda Weisel, is the full-charge bookkeeper. Her duties include general bookkeeping of the various journals and ledgers. She also keeps a subsidiary ledger of all tenants for each building that the firm manages. During the course of the audit, you notice that the amount of rental income received by the company is unusually low. This is based on a preliminary calculation. The average apartment has a rent of $1,000. There are four buildings, and each has six tenants. Therefore, the rental income ought to be $24,000 per month, or $288,000 a year. However, the general ledger reveals a balance of only $248,000 in rental income. Please try to identify all the additional audit procedures to further analyze this deficiency. describe the problem in writing, and propose a solution involving the various auditing concepts and procedures.