Home Repair Corp (HRC) operates a building maintenance and repair business. The business has three office employeesa sales manager, a materials/crew manager, and an accountant HRC's cash payments system is described below a site a After a contract is signed with a customer, the sales manager prepares a prenumbered purchase requisition form that indicates the materials needed for the work at the repair b. Based on the purchase requisition form, the materials/crew manager prepares and sends a prenumbered purchase order to suppliers of materials, advising them of the specific materials needed and the repair site to which they should be delivered C. The materials/crew manager is the only employee authorized to order goods d. Upon receiving a supplier's invoice, the accountant compares it to terms indicated on the purchase order, noting in particular the prices charged and quantities ordered e. If these documents are in agreement, the accountant prepares a prenumbered check, stamps the invoice "paid," and prepares a journal entry to record the payment The journal entry explanation references the sequential number on the purchase order f HRC's owner prepares a monthly bank reconciliation and reviews checks returned with the bank statement to ensure they have been issued to valid suppliers