Cathay Company purchases merchandise from Golden Company (Golden). The purchasing department of Cathay sends Golden's invoice to Megan, the accounts payable clerk, who manually records the invoice in the accounts payable subsidiary ledger. Once the invoice is ecorded, it is forwarded to Phillip, the cash disbursements clerk, for payment processing. hillip prepares a check to pay the invoice and sends the check and invoice to Josephine, the company treasurer. Josephine approves and signs the check and marks "Paid" on the invoice. osephine then mails the check to Golden and returns the paid invoice to Phillip for recording n the cash disbursements journal and filing. Once a week, Megan manually posts lisbursement data from the cash disbursements journal to the accounts payable subsidiary edger. Required: Referring to the above case, write a set of guidelines for preparing a business process diagram BPD) for Cathay's cash disbursement process. (No need to draw BPD). (25 marks)