5. ACCOUNTING RECORDS AND FILES Indicate which department-accounts payable, cash disbursements, data processing, purchasing, inven- tory, or receiving -- has ownership over the following les and repisteis a. open purchase order file 5. purchase o sition file C. opou purchase requisition file d. closed purchase requisition file e. inventory f. closed purchase order file g. valid vendor file h. voucher register i open vouchers payable file j. receiving report file k. closed voucher file 1. check register (cash disbursements journal) 5. ACCOUNTING RECORDS AND FILES Indicate which department-accounts payable, cash disbursements, data processing, purchasing, inven- tory, or receiving -- has ownership over the following les and repisteis a. open purchase order file 5. purchase o sition file C. opou purchase requisition file d. closed purchase requisition file e. inventory f. closed purchase order file g. valid vendor file h. voucher register i open vouchers payable file j. receiving report file k. closed voucher file 1. check register (cash disbursements journal)