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 Segregation of dutiesPhysical controlsHuman resource controlsEstablishment of responsibilityDocumentation proceduresIndependent internal verification
(c)		Daily cash counts are made by cashier department supervisors.		Select the principle of internal control Independent internal verificationEstablishment of responsibilityDocumentation proceduresSegregation of dutiesPhysical controlsHuman resource 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 Establishment of responsibilitySegregation of dutiesDocumentation proceduresHuman resource controlsPhysical controlsIndependent internal verification
(e)		Only cashiers may operate cash registers.		Select the principle of internal control Human resource controlsIndependent internal verificationEstablishment of responsibilityPhysical controlsSegregation of dutiesDocumentation procedures