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

a. independent internal verifications of dates of entry in the cash receipts journal with dates of daily cash summaries
b. authorization of write-offs of uncollectible accounts by a supervisor independent of credit approval
c. segregation of duties between receiving cash and posting the accounts receivable ledger
d. supervisory comparison of the daily cash summary with the sum of the cash receipts journal entries