Final answer:
Tracing bills of lading to sales invoices provides evidence that billed sales were shipped.
Step-by-step explanation:
Tracing bills of lading to sales invoices provides evidence that billed sales were shipped. It ensures that the sales recorded by the company were actually delivered to the customers and billed accordingly. By comparing the bills of lading (which document the goods being transported) with the sales invoices (which document the sales transactions), companies can reconcile the shipments with the recorded sales.