If you place a control that the computer checks run-to-run total of beginning receivables, plus sale

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If you place a control that the computer checks run-to-run total of beginning receivables, plus sales transactions with the sum of ending receivables, which of the following risks will you be addressing?

A. Invoices not journalized or posted to customer accounts

B. Sales invoices recorded in the incorrect accounting period

C. Products shipped without shipping documents being generated

D. Sale made without credit approval