A textbook production company makes all sales on credit. Cash receipts arrive by mail by Employee A. Someone in the mailroom opens envelopes and separates the checks from remittance advices. The same person forwards the checks to Employee B. Employee B makes a daily bank deposit, but does not have access to accounting records. The accompanying remittance advices are forwarded from the mailroom (by Employee A) to the accountant for entry into the books. Where are the weaknesses in internal control?