Julia's Cookies Has Identified the Following Cash Receipt Control Activity

Julia's Cookies has identified the following cash receipt control activity risk: "Checks received in the mail that are lost or misappropriated after receipt may result in financials loss and customer dissatisfaction." Choose from the list of control activities below one of the appropriate control activities for this risk statement.

A) Implement electronic funds transfer directly to the company's bank account or a lockbox system.
B) Perform independent check of remittance advices from customers against daily remittance list.
C) Automated calculation of discounts
D) Regular independent bank reconciliations with management review