2. Which of the following internal control activities will most likely prevent the concealment of acash shortage by improperly writing off a trade account receivable?
(A)write-offs must be approved by a responsible officer after review of credit departmentrecommendations and supporting evidence.
(B)write-offs must be supported by an aging schedule showing that only receivables overdueseveral months have been written off.
(C) write-offs must be approved by the cashier who is in a position to know if the receivables have,in fact, been collected.
(D)write-offs must be authorized by company field sales employees who are in a position todetermine the financial standing of the customers.