Rosenquist 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. (b) All cashiers are bonded. Segregation of Duties Establishment of Responsibility Documentation Procedures Human Resource Controls Physical Controls Independent Internal Verification (c) Daily cash counts are made by cashier department supervisors. (d) The duties of receiving cash, recording cash, and custody of cash are assigned to different individuals. (e) Only cashiers may operate cash registers