Proper implementation of reconciliation controls would be effective in detecting all of the following errors except: 

a. Transactions were appropriately posted to individual subsidiary accounts, but because of a computer malfunction, some of the transactions were not posted to the master account. 

b. The client has experienced inventory shrinkage that has caused the perpetual inventory records to be overstated. 

c. Three shipments were never invoiced because employees in the shipping room colluded with a shipper to deliver goods to their own private company for re- sale and never recorded the shipments on any documents. 

d. A bank teller properly recorded all transactions involving checks but pocketed all cash receipts, even though customers were given a receipt as evidence of the deposit to their accounts.