Evaluate the following segregation of duties concerning accounts receivable write-offs. Erica Snoder is an accounts receivable clerk for Wonder Entertainment, Inc. Wonder Entertainment runs a lean accounting team. As such, Erica is responsible for collecting cash receipts in the mail and creating the listing of checks received and making the bank deposit. Another employee, Gretchen Baxter, uses the listing of checks received to record the cash receipts in the accounts receivable ledger. Because Gretchen records the accounts receivable, Erica has been assigned the authorization and recording of customer write- offs.