Owls Inc. sells office products to businesses in the eastern region of the United States. Each month, the IT division at Owls prints monthly statements and sends them to the accounts receivable (A/R) department, where a clerk mails them to customers. Owls' customers mail their payments back to Owls, where a clerk in A/R batches the checks and sends them to the cashier. The A/R clerk then uses the payment stub to enter the payments into the computer, where the A/R master data is updated to record the payment. How many external entities are involved in the process narrative above? A) 2 B) 5 C) 3 D) 4