Your new client, Dallas Bread & Pastry, is a small bakery located in Dallas, TX. All sales are made at the local storefront on a cash or credit card basis. Dallas Bread & Pastry has 3 employees. The owner bakes and does the purchasing of ingredients and supplies. There is a second baker who arrives at 3 am daily to bake and clean up the kitchen at the end of the day. There is an administrative employee who handles payroll and accounts payable processes. Describe which form of documentation you would use to document your understanding of Dallas Bread & Pastry's internal controls and provide a rationale for your decision.