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 do not agree with the daily remittance list may result in misstatement of financial statements and incorrect accounts receivable records." Choose from the list of control activities below one of the appropriate control activities for this risk statement.

A) Automated calculation of discounts
B) Deposit checks received in the mail daily.
C) Regular independent bank reconciliations with management review
D) Perform independent check of remittance advices from customers against daily remittance list.