In your new role volunteering at the check-in desk at the local hospital, you receive a box of office supplies from the courier. You sign for it and receive an invoice. You supply the bookkeeper with the invoice, and they pay the invoice and go through all of the following steps to enter into the financial management system except

identify the accounts to be used. 

calculate taxable deductible expenses on the items on the invoice. 

assign debits and credits. 

ensure that debits and credits are in balance