In Order to Achieve Internal Control Over Cash Receipts

In order to achieve internal control over cash receipts:

A) The employee who handles checks received in the mail should not prepare the control listing.
B) The cashier should not deposit cash in the bank.
C) The salesclerk should not count the cash in the register at the end of the day.
D) The checks received in the mail from customers should not be sent to the accounting department to be recorded as cash receipts.