Julia's Cookies Has Identified the Following Recording Cash Receipts Control

Julia's Cookies has identified the following recording cash receipts control activity risk: "Recording inflated receipts from customers may result in overstated revenues." Choose from the list of control activities below one of the appropriate control activities for this risk statement.

A) Automated calculation of discounts
B) Mail monthly statements to customers and investigate and fix discrepancies reported in a timely manner.
C) Regular independent bank reconciliations with management review
D) Perform independent check of remittance advices from customers against daily remittance list.