Bill Jensen, a staff member of Zhan & Co.. CPAs, has given you the following list of what he refers to as "internal control deficiencies" for the Zabling Co. audit and has asked you to review each point and make certain that you agree that each is an internal control deficiency. For each of the following items, reply A (Agree) or D (Disagree) indicating whether the item represents an internal control deficiency.

a. Voided checks are torn up and destroyed.

b. Separate sequences of prenumbered checks are used for each bank account.

c. The purchasing department manager and assistant manager are the authorized check signers.

d. No checks are made payable to cash.

e. The authorized check signers reconcile bank accounts. All cash receipts (checks) received through the mail are prelisted by the two individuals who open the mail.

g. All cash receipts received through the mail are restrictively endorsed when received.

h. When a disbursement is made based on paper supporting documents, those supporting documents are canceled by the individual who signs the check.