From the viewpoint of good internal accounting control, which of the following individuals would be the proper person to prepare bank reconciliations for a company that receives cash payments both through the mail and from customers in person?

A) The individual who opens the company's mail and lists the payments received

B) The individual who works in the customer service department and receives payments from customers who pay in person

C) The individual who deposits the daily cash receipts in the bank

D) None of the above