Anne, an audit partner assigned to the audit of Fortitude Enterprises, LLC is attempting to explain the importance of segregation of duties to a new auditor. Which of the following would represent the best example of segregation of duties for this firm? A staff member maintains the physical inventory and also the records for inventory, but does not authorize inventory shipments. An employee authorizes transactions pertaining to payment of accounts payable, and is responsible for updating the ledger to reflect transactions. An employee is responsible for updating accounts receivable records to reflect charges and payments, but has no responsibility for authorizing transactions. A new employee handles all of the company's machinery acquisitions and retirements, as well as being responsible for updating the records to reflect these changes.