1.The correct answer is ： C.
A spreadsheet is unlikely to be used for writing a memo.
2.The correct answer is ： (i) and (ii) only
Among other things, the GRN is used to update the inventory records and to check that the quantity invoiced by the supplier was actually received.
The GRN does not usually contain price information. Therefore the correct answer is (i) and (ii) only.
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