The cashier diverted cash received over the counter from a customer to his own use and wrote off the receivable as a bad debt. Which of the following controls would be most effective in detecting/preventing this error? Aging schedules of accounts receivable are prepared and reviewed by responsible officials. O Mail receipts are opened and prelisted by someone independent of the cash receipt function. The auditor sends confirmations at year-end Journal entries are approved by a responsible official D Question 14 3 pts To conceal thefts of cash receipts involving receivables, an experienced bookkeeper would be expected to charge which of the following accounts? Petty cash Sales returns. Miscellaneous income. Miscellaneous expense