Which of the following is one of the Fundamental Principles for Revenue under the GAM for NGAs?

a. No payment of any nature shall be received by a collecting officer without immediately issuing an official receipt in acknowledgement thereof. The receipt may be in the form of postage, internal revenue or documentary stamps and the like, officially numbered receipts, subject to proper custody, accountability, and audit.

b. Temporary receipts may be issued to acknowledge the receipt of public funds; provided that, an official receipt is issued within a short period of time as may be prescribed by the COA.

c. Money in the hands of the Collecting Officer may be utilized for the purpose of cashing private checks, upon proper endorsement and identification of the payee or endorsee. Checks drawn in favor of the government in payment of any such indebtedness shall likewise be accepted by the officer concerned.

d. All of these