Subsidiary Ledgers in a Manual Accounting System Have Three Main

Subsidiary ledgers in a manual accounting system have three main advantages. Which of the following is not one of those advantages?

A) They dramatically reduce the occurrence of bad debts.
B) They remove a mass of detail from the general ledger.
C) They allow a division of labour in maintaining the general and subsidiary ledgers.
D) They improve internal control through the reconciliation of the control account with the subsidiary ledger.