The most important aspects of the billing function include all but which of the following?

The most important aspects of the billing function include all but which of the following?

    a.    Making sure that all shipments have been billed.
    b.    Making sure that no shipment has been billed more than twice.
    c.    Making sure that each shipment is billed at the correct amount.
    d.    All of the above are correct.