Between quarterly audits, a company likes to check on its accounting procedures to address any problems before they become serious. The accounting staff processes payments on about $110$ orders each day. The next day, the supervisor rechecks $10$ of the transactions to be sure they were processed properly.

a$)$ Propose a sampling strategy for the supervisor.

A$.$ The supervisor examines the first $10$ transactions he receives.

B$.$ The supervisor uses a sampling strategy that assigns numbers $001$ to $110$ to each order, then uses random numbers to select $10$ transactions to examine.

C$.$ The supervisor examines the $10$ transactions that took the accounting staff the least amount of time to complete.

D$.$ The supervisor uses a sampling strategy that ranks the order by difificulty from $1$ to $110,$ and then selects every $11$ th transaction to examine.

b$)$ How should that strategy be modlied if the company makes both wholesale and retail sales, requiring dififerent bookkeeping procedures?