Which of the following controls would best prevent the lapping of accounts receivable?

a. Segregate duties so that the clerk responsible for recording in the accounts receivable subsidiary ledger has no access to the general ledger.

b . Request that customers review their monthly statements and report any unrecorded cash payments.

c. Separate the tasks of depositing cash receipts and posting to the AR subledger.

d. Request that customers make checks payable to the company.