When the AR clerk receives the stock release, he has sufficient information about the sale to crcate a salcs invoicc, which is immc- diately mailed to the customer. After mail- ing the invoice, the clerk goes to his terminal and updates the salcs journal, AR subsidiary edger, and general ledger from the informa- tion on the stock releasc, After thc rccords are updated, the stock releasc is filed in the AR department for audit trail purposes