In an effective internal control system, the following functions are separated: (1) authorizing a transaction, (2) recording a transaction, (3) maintaining custody of assets that result from a transaction, and (4) comparing assets with the related amounts recorded in the accounting records. In each of the following situations, indicate which functions are combined and what misstatement or misstatements could occur.

a. The payroll supervisor disburses the payroll checks.

b. The general ledger clerk maintains the accounts receivable subsidiary ledger.

c. The cashier maintains the cash receipts journal.

d. The accounts payable supervisor writes and mails the checks.

e. The storeroom clerks count the physical inventory.

f. The cashier reconciles the bank statements.