At Bait’n Reel,the entire basement has been converted into a mail room.The post master has been faithfully working for the company for over five years and has the duty of collecting all incoming mail.For customers payments,he opens the envelope,collects the customer's check and remittance advice,and reconciles the two documents.To ensure that payments are not lost,he also creates two copies of a remittance list.One copy of this remittance list is sent to the AR department along with the corresponding remittance advises. The other copy of the remittance list accompanies the checks to the cash receipts department.