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To verify that all sales that have been shipped to customers have been recorded, a test of transactions should be completed on a representative sample

To verify that all sales that have been shipped to customers have been recorded, a test of transactions should be completed on a representative sample drawn from:

A) The sales journal.

B) The billing file of sales orders.

C) Duplicate copies of sales invoices.

D) The shipping file of duplicate copies of shipping documents.

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