You have selected case study 2 It was just a careless mistake. Please follow through the story closely. You are David, the finance director in the company. David: Finally, I'm done with the review. Ah, Linda, what is the matter? Linda: David, I would like to report that one of our major customers, Super Private Limited, has just returned to us most of the shipment of goods delivered to them towards the end of Q4 in the last financial year. The total sum of the goods returned is 4.5 million dollars David: 4.5 million? That's going to bring down the sales performance. Okay, thanks for informing me. I will need to inform the sales director. Linda: Okay, I will make the required adjustment for your review. David: calling ... Johnny: David, what is the matter? David: Johnny, listen, Super Private Limited just returned a large amount of goods. It's 4.5 million. Johnny: About that, I can explain. My staff made a careless mistake; he shipped 50,000 units instead of 5,000 units. David: I will need to adjust the sales figure downward by 4.5 million dollars then. Johnny: Can you wait until January before putting through the sales adjustments instead of putting it through in December? It was just a careless mistake, and everybody is looking forward to the bonus from our good sales performance. David: I am afraid not. Johnny: David, please you know how this adjustment will affect our sales performance. All our bonuses will be badly affected. David: My bonus will be affected too, but the accounts should always be true and fair. Johnny: I have already reprimanded my staff, and the matter is closed. Do not insist on adjusting the numbers and make everyone suffer because of it. We can speak to the CEO. From the above, prepare a report about the company's revenue cycle, describing the weaknesses in the system that caused the careless mistake and controls that could have prevented the careless mistake