The software developer used the following design specifications when creating the modules The account balance cannot be less than zero. Credit and debit amounts must be zero or a positive number. Cannot debit or credit frozen accounts. The balance cannot exceed 100,000. No transaction greater than 10,000. Credit and debit amounts must have 2 digits precision. Credit and debit amounts have a period at the third character from right. No other characters are allowed.

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.

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.