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 Establishment of responsibilityHuman resource controlsIndependent internal verificationPhysical controlsSegregation of dutiesDocumentation procedures
(b)		All cashiers are bonded.		Select the principle of internal control Establishment of responsibilityDocumentation proceduresHuman resource controlsIndependent internal verificationSegregation of dutiesPhysical controls
(c)		Daily cash counts are made by cashier department supervisors.		Select the principle of internal control Physical controlsSegregation of dutiesDocumentation proceduresEstablishment of responsibilityHuman resource controlsIndependent internal verification
(d)		The duties of receiving cash, recording cash, and having custody of cash are assigned to different individuals.		Select the principle of internal control Segregation of dutiesIndependent internal verificationHuman resource controlsEstablishment of responsibilityDocumentation proceduresPhysical controls
(e)		Only cashiers may operate cash registers.