Curtis created his own restaurant equipment company, supplying the greater Denver area, five years ago. Until now, he has, never worried about instituting a formal control system. Now, after the Great Recession, he is facing more cost-conscious restaurant owners. He has decided that a formal control system is needed. The first step Curtis should take is:.A) design an accident report form so that he can keep accurate records of all accidents that occur. B) devise a set of clear performance standards. C) talk to his banker to set financial goals. D) draw up a formal organization chart.