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In the context diagram for an order entry/sales (OE/S) system that includes the revenue cycle processes up through the shipment of goods (but does not

In the context diagram for an order entry/sales (OE/S) system that includes the revenue cycle processes up through the shipment of goods (but does not include billing the customer), which of the following items is least likely to be an external entity?

the general ledger system

the purchases/accounts payable/cash disbursements (P/AP/CD) system

the carrier

the inventory system

the billing/accounts receivable/cash receipts (B/AR/CR) system

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