24. d. $23,118 At Emerson Company, one bookkeeper prepares the cash deposits while the other bookkeeper enters the collections in the journal and ledger. Which of the following is the best explanation of this type of internal control principle over cash receipts? a. Physical controls. b. Human Resource Controls c. Segregation of duties. d. Emerson has an inefficient internal control system since one bookkeeper should prepare cash deposits and enter collections in the journal and ledger.