An entity has implemented a control procedure which requires that authorized personnel reconcile the total of individual customer accounts receivable with control totals. This control relates to which of the following control objectives?

a. Sales, cash receipts, and related transactions should be recorded at the correct amounts, in the proper period, and should be properly classified.

b. Recorded accounts receivable balances should reflect underlying transactions and events.

c. Billings, collections, and related adjustments transactions should be posted accurately to individual customer accounts.

d. Access to cash and cash-related records should be restricted to personnel authorized by management.

Choose the correct answer.