Which of the Following Controls Is Most Likely to Help

Which of the following controls is most likely to help ensure that all credit sales transactions are recorded?

A) The billing department supervisor sends copies of approved sales orders to the credit department for comparison to authorized credit limits and current customer account balances.
B) The accounting department supervisor independently reconciles the accounts receivable subsidiary ledger to the accounts receivable control account monthly.
C) The accounting department supervisor controls the mailing of monthly statements to customers and investigates any differences reported by customers.
D) The billing department supervisor matches pre-numbered shipping documents with entries in the sales journal.