Which of the following is a correct statement regarding control of over$-$the$-$counter cash receipts:

The clerk with access to cash should also have access to the cash account in the general ledger.

The cashier should have access to the accounting records.

The supervisor should compare the register transactions with the cash receipts report to make sure that both are correct.

The clerk and the cashier should work closely together when handling the cash and recording the amount in the accounting

records.