Answer:
The new software has internal controls which are specified for the module. The transactions of the business will be entered in the system, there will be credit and debit sides of the balances which will create the equation.
Step-by-step explanation:
The debit balance and credit balance will be zero or positive. The internal control in the software will restrict the frozen account. There will not be any transaction greater then 10,000 or the balance of the either sides cannot exceed the 100,000.