Julia's Cookies Has Identified the Following Revenue Recognition Fraud Control

Julia's Cookies has identified the following revenue recognition fraud control activity risk: "Sales returns and credits and adjustments made for returns not properly recorded may result in misstatements in accounting records." Choose from the list of control activities below one of the appropriate control activities for this risk statement.

A) Review returns, credits, and adjustments to determine timing for revenue recognition.
B) Reconcile totals for invoices to gross sales in the general ledger to verify completeness and accuracy.
C) Segregate billing function from shipping and accounts receivable functions.
D) Review accounts receivable periodically including write-offs and aging.