What is the major internal control measure over the cash receipts of a Wal-Mart store? (p. 297)

a. Reporting the day's cash receipts to the controller

b. Preparing a petty cash ticket for all disbursements from the fund

c. Pricing merchandise at uneven amounts, coupled with use of a cash register

d. Channeling all cash receipts through the mailroom, whose employees have no cash-accounting responsibilities