Jamie Corporation has the following internal controls related to inventory. Identify which of the following controls best satisfies the Existence assertion?

A. Inventory accounting personal select inventory items on hand in the warehouse and verify that item is included in the perpetual inventory listing.

B. Inventory accounting personal take a sample of inventory products selected from the perpetual inventory system and verify that the inventory is on hand in the warehouse.

C. The perpetual inventory system subtotals the quantity of inventory in the system and interfaces with the general ledger system on a daily basis to ensure that quantities agree.

D. Inventory products are stored in warehousing areas that are segregated from storage areas used to house equipment and supplies.