Which of the Following Internal Control Activities Most Likely Would

Which of the following internal control activities most likely would deter lapping of collections from customers?

A) Independent internal verification of dates of entry in the cash receipts journal with dates of daily cash summaries.
B) Separation of duties between receiving cash and posting the accounts receivable ledger.
C) Authorization of write-offs of uncollectible accounts by a supervisor independent of credit approval.
D) Supervisory comparison of the daily cash summary with the sum of the cash receipts journal entries.
E) Segregation of duties between cash payments and recording checks.