Shipments occurring in December 2019 did not get recorded until the first few days of January 2020. Select the control that should have prevented the misstatement.

A.The system automatically assigns bill of lading numbers and ensures no duplicates are issued.

B.As goods leave the shipping dock, the system generates a bill of lading and associated sales invoice, which is automatically recorded in the sales journal.

C.The accounting system requires entry of a valid bill of lading number provided by the shipping department before a sales transaction is accepted for entry.

D.The system prevents the creation of a bill of lading without a customer order dated prior to the shipping date.

Please provide an explanation for the correct answer and explain why the other answer choices would be incorrect.