Which of the following would be an appropriate control in relation to the completeness of investment income? O a. The accountant reviews investment income receipts per the bank statement and ensures material items appear in the general ledger. O b. The accountant reviews investment income receipts per the general ledger and ensures material items appear on the bank statement. C. The accounting supervisor reviews the junior accountant's calculation of accrued investment income. d. The accountant reviews material investment income receipts per the general ledger and ensures these amounts do not represent sales from customers