For each of the following types of misstatements (parts a. through c.), select the control that should have prevented the misstatement: a. Which of the following controls most likely will be effective in offsetting the tendency of sales personnel to maximize sales volume at the expense of high bad debt write-offs?

(1) Employees responsible for authorizing sales and bad debt write-offs are denied access to cash.

(2) Employees involved in the credit-granting function are separated from the sales function.

(3) Shipping documents and sales invoices are matched by an employee who does not have the authority to write off bad debts.

(4) Subsidiary accounts receivable records are reconciled to the control account by an employee independent of the authorization of credit.