Multiple-Choice Exercise 4-15 Which one of the following statements is true? a. The person handling the cash should also prepare the bank reconciliation b. Petty cash can be substituted for a checking account to expedite the payment of all disbursements. c. Good cash management practices dictate that a company should maintain as large a balance as possible in its cash account d. Sound internal control practice dictates that cash disbursements should be made by check, unless the disbursement is very small