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

Julia's Cookies has identified the following cash deposit control activity risk: "Checks received in the mail that are not deposited intact may result in missing cash." Choose from the list of control activities below one of the appropriate control activities for this risk statement.

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