accountant A is in charge of opening payments sent through the mail, recording customer payments onto the control listing, and updating the A/R subsidiary ledger (which lists the balance by customers). Accountant B updates the A/R control account. If accountant A engaged in lapping by stealing the cash payment from a customer before that payment is recorded on the control listing, which of the following control acitivities would detect such embezzlement?

A. performing bank reconciliation

B. reconcoling contrl listing with bank deposit slip or bank statements

C. comparing customer names on control listing to names on the credit posting to A/R subsidiary ledger

D. send periodical statements to customers