I need an explanation on this one. Thank you!

Which of the following would be consistent with an employee taking cash receipts from customers on account? A. The total of the accounts receivable subsidiary ledger balances is less than the accounts receivable control account. B. The total of the accounts receivable subsidiary ledger balances is greater than the accounts receivable control account. C. month D. Total cash receipts from customers for the month are greater than credit sales for the month. Total cash receipts from customers for the month are less than credit sales for the