The postmaster has been faithfully working for the company for over five years and has the duty of collecting all incoming mail. For customer payments, he opens the envelope, collects the customer's cheek 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 advices. The other copy of the remittance list accompanies the cheeks to the cash receipts department.