b. while opening the mail, a cashier set aside, and subsequently cashed, two checks payable to the company on account. c. A cashier prepared a fictitious invoice from a using his brother-in- company law's name. He sent an electronic payment for the invoice to his brother-in-law. d. An employee of the finishing department walked off with several parts from the storeroom and recorded the items as having been issued to the assembly department. e. A cashier cashed check from customer in payment of an account receivable, a a pocketed theft by properly posting the receipt to the the cash, and concealed the customer's account in the accounts receivable ledger. 6.3 McClain's Lumberyard uses the following procedures to sell lumber to its customers: a. The customer tells an office clerk te sizes and quantities of lumber he wants to purchase. the total cost, and b. The clerk records the items sales document, calculates on a collects the customer's payment. customer's car c. A worker obtains the lumber from the yard and loads it into the or truck. If the purchase is and the customer wishes, McClain's will large deliver the order.