Sherry’s Fashions is a retail store specializing in women's clothing. The store has established a liberal return policy for the holiday season in order to encourage gift purchases. Any item purchased during November and December may be returned through January 31, with a receipt, for cash or exchange. If the customer does not have a receipt, cash will still be refunded for any item under $100. If the item is more than $100, a check is mailed to the customer. Whenever an item is returned, a store clerk completes a return slip, which the customer signs. The return slip is placed in a special box. The store manager visits the return counter approximately once every two hours to authorize the return slips. Clerks are instructed to place the returned merchandise on the proper rack on the selling floor as soon as possible. This year, returns at Sherry’s Fashions reached an all-time high. There are a large number of returns under $100 without receipts. a. How can sales clerks employed at Sherry’s Fashions use the store's return policy to steal money from the cash register? b. What internal control weaknesses do you see in the return policy that make cash thefts easier? c. All of the following are advantages of issuing a store credit rather than a cash refund except: d. All of the following are changes that Sherry’s Fashions could make to improve the internal controls for issuing cash refunds without a receipt except: