Rodriguez Company has the following payroll procedures. (a) Supervisor approves overtime work. (b) The human resources department

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Rodriguez Company has the following payroll procedures.
  (a) Supervisor approves overtime work.
  (b) The human resources department prepares hiring authorization forms for new hires.
  (c) A second payroll department employee verifies payroll calculations.
  (d) The treasurer’s department pays employees.
Identify the payroll function to which each procedure pertains.

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