All of the following are examples of internal controls over cash except depositing cash in the bank regularly. ensuring different people are responsible for receiving and depositing cash. ensuring that all cash transactions are recorded on a regular basis. maintaining a separate facility for the storage of perishable inventory. A key control used to mitigate the unethical manipulation of accounting records and fraudulent cash transactions is O bank reconciliation. separation of duties. physical controls. O documentation. Melrose Company recorded $3,500,000 in credit sales in 2020 and prepared the following aging schedule of their $730,000 in accounts receivable as at December 31, 2020: Days outstanding Balance Estimated percentage uncollectible 0-30 days $350,000 1% 31-60 days 275,000 2% 61-90 days 67,500 5% Over 90 days 37,500 25% The balance in their allowance for doubtful accounts before year-end adjustments is a $2,000 credit. The balance in the allowance for doubtful accounts after year-end adjustments will be $2,000. $23,750. $21,750. O $19,750