Which of the following situation may not be helpful for a company to control their cash receipts and cash payments? O a. Duties are arranged so that the employee who handles cash receipts will also record the receipts in the accounting records. O b. None of the options O c. Duties are arranged so that the employee who authorizes payment of a bill does not sign cheques. d. Refunds for returned merchandise are made from the cash register. How should a company report cash equivalents in the financial statements? O a. At cost of acquisition minus accrued interest O b. At fair value O c. At cost of acquisition O d. At present value