Which of the Following Is the Last Step in the Daily

Which of the following is the last step in the daily control over cash receipts by mail?

A) A mailroom employee sends all customer checks to the treasurer who has the cashier make the bank deposit.
B) The controller opens the mail and sends the remittance advices to the accounting department.
C) The controller compares the records of the day's bank deposit amount from the treasurer and the debit to cash from the accounting department.
D) The accounting department prepares journal entries to cash and the customers' accounts.