The internal control objective of proper valuation is best described as controls being designed to?

a). Ensure transactions are recorded to the correct general ledger account.

b). Ensure transactions are recorded in the correct accounting period.

c). Prevent or detect any missing transactions from the books and records of an entity.

d). Ensure accuracy in the amounts recorded in the transactions.

e). Prevent or detect fictitious or duplicate transactions from being recorded in the books and records of an entity.