Cate's Corner Coffee is a small business applying for a fidelity bond. It does not have internal auditors and the expense of an outside audit is prohibitive. Which one of the following would be the most important consideration for an underwriter in this situation? Available answer options Select only one option A Do the owners frequently handle merchandise? B What is the growth potential for the small business? C Do the owners frequently handle cash? D Is the accounting system sound and are the owners personally involved in supervision