Which of the following procedures provides substantial assurance that invoices are paid for merchandise actually ordered and received in satisfactory condition?

(a) The purchasing department sends copies of the purchase requisition to the accounts payable department and the supplier.

(b) The receiving department counts all merchandise received.

(c) The accounts payable department sends purchase requisitions to the purchasing department and the stores department.

(d) The accounts payable department matches the purchase requisition, purchase order, receiving report, and invoice.

(e) The stores department sends copies of the invoices to the receiving department and the insurance department.