1. (internal control for information system) name and briefly describe the four main categories of internal control for information system2. ( calculation of profit and shareholders equity) the balance below are shown in alphabetical order in a professional service firms ledger at the end of afinacial year, calculate.a. The profit of the yearb. the shareholders equity at the end of the yearadvertising.............................................$15,000bank..........................................................5,000shareholder's equity................................71,000account payable........................................11,000account receivable.....................................12,000fixed assets.................................................100,000income.........................................................135,000rent...............................................................10,000salaries.........................................................75,000