Prepare a single flowchart of the order receiving, shipping, billing, and collection functions of the following small company. The customer billing and collection functions of the Pigskin Company, a small football manufacturer, are handled by a receptionist, an accounts receivable clerk, and a cashier who also serves as a secretary. The company's footballs are sold to retail stores. The following describes all the procedures performed by the employees of Pigskin pertaining to customer orders and billings, shipments to customers, and collections: 

1. All orders are received by mail which is opened by the receptionist who gives the customers' purchase orders to the accounts receivable clerk. Fifteen to 20 orders are received each day. The accounts receivable clerk prepares a four-copy sales invoice form which is distributed as follows: 

a. Copy No. 1 is the customer billing copy and is held by the accounts receivable clerk until notice of shipment is received. 

b. Copy No. 2 is the accounts receivable department copy and is held for posting of the accounts receivable records until notice of shipment is received. 

c. Copy No. 3 is sent to the shipping department. 

d. Copy No. 4 is sent to the warehouse as authority for release of the goods to the shipping department.

2. After the football order has been moved from the warehouse to the shipping department, the shipping department prepares the bill of lading and labels the carton. Sales invoice copy No. 3 is inserted in the carton as a packing slip. After the trucking company has picked up the shipment, the customer's copy of the bill of lading is returned to the accounts receivable clerk. The Pigskin Co.'s copy of the bill of lading is filed by the shipping department. 

3. When the customer's copy of the bill of lading is received by the accounts receivable clerk, the clerk mails copy No. 1 and the copy of the bill of lading to the customer. 

4. The individual accounts receivable ledger cards are posted by the accounts receivable clerk using a "write-it-once" method whereby the sales journal is prepared as a carbon copy of the postings. Postings are made from copy No. 2 which is then filed in numerical order. Monthly the general ledger clerk summarizes the sales journal for posting to the general ledger accounts. 

5. After preparing a list of checks received, the receptionist turns over all mail receipts and related correspondence to the accounts receivable clerk. The accounts receivable clerk posts the accounts receivable ledger cards using the "write-it-once" method which prepares a cash receipts journal as a carbon copy of the postings. Monthly the general ledger clerk summarizes the cash receipts journal for posting to the general ledger accounts. The accounts receivable clerk then files the remittance advices, endorses the checks, and gives them to the cashier who prepares the daily deposit slip. No currency is received in the mail, and no footballs are sold over the counter at the factory.