Tools World sells a large variety of household hardware and gardening items. Its product return policy allows customers to return any product for a full refund within 30 days of purchase. When a product is returned, controls are as below:- The customer service representative will record the return in the system, issue a prenumbered return slip, and refund cash from the till or credit the customer's card. The goods are then placed back on the shelf as soon as possible. - Each week, the store manager will randomly review the return slips to identify any errors or areas of concern. 1. Are the above controls at transaction or entity level? Identify strengths and weaknesses of each control. For each control, identify whether it is a preventive or detective control.2. To test each control, suggest a sampling method and a testing procedure that an auditor can use.