. Which of the following is not an internal control deficiency related to factory equipment? o a. Warehouse staff record credits to equipment accounts when equipment is damaged. o b. All acquisitions of factory equipment are required to be made by the department in need of the equipment. o c. Factory equipment replacements are generally made when estimated useful lives, in indicated in depreciation schedules, have expired. o d. Proceeds from sales of equipment with a zero net book value are credited to other income