Explain why each of the following combinations of tasks should, or should not, be separated to achieve adequate internal control.
a. Recording cash receipts in the journal and posting to the account receivable subsidiary ledger.
b. Preparation of accounts payable and distribution of payroll checks to employees (paymaster).
c. Posting of amounts from both the cash receipts and the cash disbursements journals to the general ledger.
d. Distribution of payroll checks to employees and approval of time cards.
e. Approval of bad debt write-offs and the reconciliation of accounts payable subsidiary ledger and the general ledger control account.