$($AICPA$,$ adapted$)$

$8-38.$ The accompanying flowchart summarizes Trendel Corporation's processing of sales. Some of the flowchart symbols are labeled to indicate controls and records. For each symbol numbered $1$ through $13,$ select one response from either the list of operations and controls $($ A through $O)$ or the list of documents, journals, ledgers, and files $(P$ through $Z).$

Operations and Controls

Documents, Journals, Ledgers, and Files

A$.$ Enter shipping data

P$.$ Shipping document

B$.$ Verify agreement of sales order and shipping

Q$.$ General ledger master file document

R$.$ General journal

C$.$ Write$-$off of accounts receisable

S$.$ Master price file

D$.$ To warehouse and shipping department

T$.$ Sales journai

E$.$ Authorize accounts receivable write$-$off

U$.$ Sales invoice

F$.$ Prepare aged trial balance

V$.$ Cash receipts journa?

G$.$ To sales department

W$.$ Uncollectible accounts file

$H.$ Release goods for shipment

$x.$ Shipping file

To accounts receivable department

Y$.$ Aged trial balance

J$.$ Enter price data

Z$.$ Open order file

K$.$ Determine that customer exists

L$.$ Match customer purchase order with sales order

M$.$ Perform customer credit check

N$.$ Prepare sales journal

O$.$ Prepare sales invoice

$($AICPA$,$ adapted$)$