What should be done with receiving documents as part of the closing procedure?

Clipping the receiving documents together for filing is a crucial step in the closing procedure because it ensures that all important paperwork is organized and easy to locate in the future. Proper documentation is essential for maintaining accurate records, which can be beneficial for audits, inventory management, and financial reconciliation. By filing these documents systematically, the optical department ensures that any necessary information can be retrieved quickly and efficiently, maintaining a high level of operational integrity and accountability.

The other choices do not contribute to effective document management. For instance, disposing of the documents could lead to loss of important information that may be needed for future reference. Sending them to the manufacturer doesn't align with the procedural norms for record-keeping within the department, and reviewing them with a supervisor, while useful in some contexts, does not address the immediate requirement for organized documentation post-receipt.