With a Limited Work Force and a Desire to Maintain

With a limited work force and a desire to maintain strong internal control,which combination of duties performed by a single individual presents the least risk exposure?

A) maintaining the inventory ledger and recording the inventory journal voucher in the general ledger
B) recording the inventory journal voucher in the general ledger and maintaining custody of inventory
C) maintaining the cash disbursements journal and recording direct labor costs applied to specific jobs
D) preparing the accounts payable journal voucher and recording it in the general ledger