refer to the attached photo. classify them into a, b or c

A. Accounting controls B. Administrative controls C. Both (1) Hire good employees and give them training. (2) Positions of trust like that of the cashier and treasurer should be bonded. (3) Positions without bonds will be checked through job rotations and/or forced vacation leaves. (4) Duties and responsibilities should be put down in writing. (5) Duties should be fixed in order to fix responsibility. (6) Actual work/operations should be separated from the recording/accounting. (7) Related functions should be separated because they are incompatible. (8) Mechanical devices should be utilized (calculators, cash registers, etc.) (9) The double-entry system should be used instead of the single-entry system. (10) Controlling accounts and subsidiary ledgers should be used. (11) All other available proofs of accuracy should also be utilized. (12) Adequate insurance coverage on fire, liability, and other losses shall be purchased