Which of the following is a measure for discouraging theft for a retail store that accepts cash receipts over the counter?

(a) A receipt is issued for each transaction to ensure that each sale is recorded.

(b) At the end of the day, the sales clerk proves the cash by comparing the cash in the drawer against the machine's record of cash sales.

(c) The sales clerk uses the machine tape to record the journal entry for cash receipts and sales revenue.

(d) The store clerk deposits the cash in the bank.