Best$-$for$-$Less, a consumer electronics wholesaler, receives the majority of its customer payments by mail. Which of the following internal controls would most likely reduce the risk of theft of these payments by employees?

Utilizing a bank lockbox system for customer payments.

Placing cameras in the mailroom and recording the daily preparation of the prelist.

Requiring all employees handling cash to be covered by fidelity bonds.

Preparing a daily deposit for cash payments received.