Zucker Inc. is a mid-sized clothing retail company. The company's credit analyst has established control activities for its credit sales return system. Which of the following statements regarding the control activity and corresponding control objective is true?

A. Independent reconciliation of the quantity of physical goods returned to the delivery note addresses the occurrence objective.

B. Regularly reviewing credit notes in the ledger to ensure that credit notes have been approved and no unusual credit notes have been issued primarily addresses the classification objective.

C. Inspecting and matching details on a credit note for an employee's signature for received goods to the receiving report primarily addresses the cut-off objective.

D. Preparing sequentially prenumbered receiving reports primarily addresses the completeness objective.