An Example of Good Internal Control Over Accounts Receivable Is

An example of good internal control over Accounts Receivable is:

A) the employee who handles the daily cash receipts also records Accounts Receivable transactions.
B) the employee who opens the mail is also in charge of recording Accounts Receivable.
C) there are separate employees for cash-handling and cash-accounting duties.
D) All of the above are examples of good internal controls.