The following provides an excerpt of a narrative describing a cash receipts process: Customers send in their payment with a remittance advice. The cash receipts clerk compares the check to the amount written on the remittance advice and enters the amount received so that it can be input into the computer. Which of the following controls is present in this narrative? a) edit cash receipts for accuracy b) immediately separate out checks and remittance advices c) independent billing authorization d) immediately endorse incoming checks