The following practices will impact the cash flow of the company: 1 - Sales personnel are unequivocally responsible for collecting their credit sales. 2 - Sales commissions are based on collected invoices. 3 - Statement of accounts receivable are reconciled with customers and regularly sent for confirmation. 4 - Automatic transfer of funds is arranged with banks regarding deposits of branches of the above which will result to better cash flow? A. All B. 4 only C. 3 & 4 D. 1, 2, 4