Brathert Company is a small company with four people working in the revenue processes. One of the four employees supervises the other three. Some tasks that must be accomplished within the revenue processes are the following:
a. Accounts receivable record keeping
b. Approving credit of customers
c. Authorizing customer returns
d. Authorizing new customers
e. Billing customers
f. Cash receipts journal posting
g. Entering orders received
h. Inventory record keeping
i. Maintaining custody of cash
j. Maintaining custody of inventory
k. Reconciling records to the bank statement

Required:
For each of the four employees (supervisor, employee 1, employee 2, and employee 3), consider the duties you would assign to each employee. In assigning duties, no employee should have more than three tasks and there should be a proper separation of duties to achieve appropriate internal control. List the four people, the duties you assigned to each employee, and a description of why those assignments achieve proper separation of duties.