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A firm's sales procedure involves preparing sales invoices based on shipping! documents; posting the sales amounts to accounts receivable records; and posting quantities billed to the inventory records. Due to control weaknesses in the procedure, certain goods that are shipped may not be reflected in the sales invoices. The exposure from this risk can result in: o understatement of revenues and overstatements of receivables and inventory o understatements of revenues, receivables, and inventory overstatements of revenues, receivables, and inventory O overstatements of revenues and receivables and understatement of inventory o understatements of revenues and receivables and over statement of inventory Which of the following is an applicable control procedure to reduce the threat that a company will have shipping errors? Credit approval by the credit manager Sending monthly statements to the customer Separation of shipping and billing function Reconciliation of sales order with the picking list and packing slip Reconciliation of the inventory subsidiary ledger with the general ledger