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 invoices with incorrect quantities and/or prices may result in misstatement of sales revenue and accounts receivable." 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 and revenue recognition.
B) Match the sales invoice quantities to the shipping information and the prices to the sales contract or main price list.
C) Segregate billing function from shipping and accounts receivable functions.
D) Review accounts receivable periodically including write-offs and again.