Match the four functions of payroll activities [(1) Hiring employees, (2) Timekeeping, (3) Preparing the payroll, and (4) Paying the payroll] with their related internal controls:
(a) Two or more employees should verify payroll amounts
(b) An independent employee should sign and distribute the prenumbered checks
(c) Supervisors should monitor hours worked through time reports
(d) Human Resources department should authorize employment
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