Each of the below describes a procedure consistent with a strong system of internal control except

	Quantities ordered are excluded from the receiving department copy of a purchase order so receiving personnel count and inspect merchandise received.
	The accounts payable department agrees purchase requisitions, purchase orders, receiving reports, and invoices prior to payment.
	The use of remittance advices for customers' payments on accounts receivable received in the mail.
	The customer order department determines when a sale has occurred and should be recorded.