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.