$1.$ Green$-$Green Market Ltd is a wholesaler supplying fresh fruits and vegetables to a small number of large retail grocery stores across South Africa. Green$-$Green Market Ltd has recently decided to expand sales to smaller retail grocery stores. The following control procedure takes place in the revenue and receipts cycle:

All journal entries for the write$-$off of a debtor, are authorised by Mr Doubtful, the credit controller and the senior financial accountant, Mr Moneymaker.

Which one of the following alternatives best describes the function within the receipts and revenue cycle, the above procedure relates to$?$

a$.$

Credit Management.

b$.$

Debtors Masterfile

c$.$

Receiving customer orders.

d$.$

Sales authorisation.

e$.$

Recording of sales.