In the Accounting Best Practices book by Steven Bragg, What are the second and third improvements that Bragg recommends implementing? What are some of the difficulties involved? Also, What is the fourth improvement that Bragg recommends implementing and why? Additionally, What is the fifth improvement that Bragg recommends implementing and what is the last improvement? Lastly, What factors should the business consider when deciding whether to implement this change? When changing the payroll system, how does Bragg recommend minimizing the impact on day-to-day operations?