The gardner company, a client of your firm, has come to you with the following problem. it has three clerical employees who must perform the following functions: a. maintain the general ledger b. maintain the accounts payable ledger c. maintain the accounts receivable ledger d. prepare checks for signature e. maintain the cash disbursements journal f. issue credits on returns and allowances g. reconcile the bank account h. handle and deposit cash receipts assuming equal abilities among the three employees, the company asks you to assign the eight functions to them to maximize internal control. assume that these employees will perform no accounting functions other than the ones listed. 227chapter 7 control and accounting information systems required a. list four possible unsatisfactory pairings of the functions. b. state how you would distribute the functions among the three employees. assume that with the exception of the nominal jobs of the bank reconciliation and the issuance of credits on returns and allowances, all functions require an equal amount of time. (cpa examination, adapted)