After creating a receiving report, the receiving clerk at Second Spectrum notes that a delivery of 100 units has been received, but the purchase order specified 102 units. Consequently, the receiving clerk informs the purchasing department manager, who then prepares a credit memo to adjust for the difference between the quantity ordered and received. What is wrong with this procedure?

A)A debit memo should be prepared instead of a credit memo

B)The receiving clerk should prepare the credit memo

C)A manager in another department should authorize the credit memo

D)There is nothing wrong with this procedure