Jolson Company has the following internal control procedures over cash receipts. Identify the internal control principle that is applicable to each procedure.

(a)		All over-the-counter receipts are entered in cash registers.		Select the principle of internal control Physical controlsSegregation of dutiesHuman resource controlsIndependent internal verificationDocumentation proceduresEstablishment of responsibility
(b)		All cashiers are bonded.		Select the principle of internal control Segregation of dutiesEstablishment of responsibilityHuman resource controlsPhysical controlsDocumentation proceduresIndependent internal verification
(c)		Daily cash counts are made by cashier department supervisors.		Select the principle of internal control Establishment of responsibilitySegregation of dutiesIndependent internal verificationHuman resource controlsDocumentation proceduresPhysical controls
(d)		The duties of receiving cash, recording cash, and having custody of cash are assigned to different individuals.		Select the principle of internal control Documentation proceduresSegregation of dutiesPhysical controlsIndependent internal verificationHuman resource controlsEstablishment of responsibility
(e)		Only cashiers may operate cash registers.