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1. Janice Dodds opens the mail for the Ajax Plumbing Company. She lists all customer checks on a spreadsheet that includes the name of the customer and the check amount. The checks, along with the spreadsheet, are then sent to Jim Seymour in the accounting department who records the checks and deposits them daily in the company's checking account. How could the company improve its internal control procedure for the handling of its cash receipts?

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