Which of the following are internal controls relating to accounts receivable? I. Sending monthly statements of account to customers. II. Reviewing slow paying accounts. III. Regular reconciliation of the debtors control account and the subsidiary ledger. IV. Separating the functions of maintaining the accounts receivables with processing of cash receipts. V. Allowing debtors discount for early settlement. A I, II, III, and IV only B I III and V only. C I, II, III, IV and V D I, II and IV only .