Harriet Knox, Ralph Patton, and Marcia Diamond work for a family physician, Dr$.$ Gwen Conrad, who is in private practice. Dr$.$ Conrad is knowledgeable about office management practices and has segregated the cash receipt duties as follows. Knox opens the mail and prepares a triplicate list of money received. She sends one copy of the list to Patton, the cashier, who deposits the receipts daily in the bank.