A client receives a substantial number of goods returned. The client records the return when credit memos are issued (usually one to two weeks after the item is returned). A control that would lead to timelier recording of goods returned would be: o a. Prenumbering receiving reports, which are separately identified for goods returned and are used to issue credit memos. o b. Aging schedules of accounts receivable. o c. A reconciliation of customer accounts receivable with the accounts receivable general ledger account o d. Prenumbering credit memoranda for which all numbers are periodically accounted for a b