Which of the following is a control activity in relation to completeness?

a.

The accountant reviews whether invoices have been received and processed for all advertising purchase orders.

b.

When rental income is received, the accountant checks to ensure that the rental agreement with the tenant has not lapsed.

c.

The accountant reviews newspapers to see that purchased advertisements appear as expected.

d.

The accountant reviews rental income received around year-end to see which period it has been recorded in.