For each of the following types of misstatements (parts a. through c.), select the control that should have prevented the misstatement: a. Which of the following controls most likely will be effective in offsetting the tendency of sales personnel to maximize sales volume at the expense of high bad debt write-offs? 1. Employees responsible for authorizing sales and bad debt write-offs are denied access to cash. 2. Employees involved in the credit-granting function are separated from the sales function. 3. Shipping documents and sales invoices are matched by an employee who does not have the authority to write off bad debts. 4. Subsidiary accounts receivable records are reconciled to the control account by an employee independent of the authorization of credit. b. A sales invoice for $5,200 was computed correctly but, by mistake, was entered as $2,500 to the sales journal and posted to the accounts receivable master file. The customer remitted only $2,500, the amount on his monthly statement. 1. Sales invoice numbers, prices, discounts, extensions, and footings are independently checked. 2. The customers' monthly statements are verified and mailed by a responsible person other than the bookkeeper who prepared them. 3. Prelistings and predetermined totals are used to control postings. 4. Unauthorized remittance deductions made by customers or other matters in dispute are investigated promptly by a person independent of the accounts receivable function. c. Shipments occurring in December 2016 did not get recorded until the first few days of January 2017. 1. The system automatically assigns bill of lading numbers and ensures no duplicates are issued. 2. As goods leave the shipping dock, the system generates a bill of lading and associated sales invoice, which is automatically recorded in the sales joumal. 3. The accounting system requires entry of a valid bill of lading number provided by the shipping department before a sales transaction is accepted for entry. 4. The system prevents the creation of a bill of lading without a customer order dated prior to the shipping date.