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 Documentation proceduresHuman resource controlsIndependent internal verificationPhysical controlsSegregation of dutiesEstablishment of responsibility
(b)		All cashiers are bonded.		Select the principle of internal control Physical controlsEstablishment of responsibilityHuman resource controlsIndependent internal verificationSegregation of dutiesDocumentation procedures
(c)		Daily cash counts are made by cashier department supervisors.		Select the principle of internal control Human resource controlsIndependent internal verificationSegregation of dutiesEstablishment of responsibilityPhysical controlsDocumentation procedures
(d)		The duties of receiving cash, recording cash, and having custody of cash are assigned to different individuals.		Select the principle of internal control Establishment of responsibilitySegregation of dutiesDocumentation proceduresPhysical controlsHuman resource controlsIndependent internal verification
(e)		Only cashiers may operate cash registers.		Select the principle of internal control Independent internal verificationSegregation of dutiesHuman resource controlsEstablishment of responsibilityPhysical controlsDocumentation procedures