Which of the following does not show good cash management regarding the controls over cash disbursements?

A. Use a petty cash fund to make only small expenditures.

B. Make all major disbursements by check.

C. Combine the handling of receiving bills, writing checks, and signing checks to one person.

D. Prepare bank reconciliations in a timely manner.

E. All the above shows good cash management controls over cash disbursements