A manufacturing company received a substantial sales return in the last month of the year, but the credit memorandum for the return was not prepared until after the auditors had completed the field work. The returned merchandise was included in the physical inventory. What control should have prevented the misstatement?

a) Aged trial balance of accounts receivable is prepared.

b) Credit memoranda are pre-numbered and all numbers are accounted for.

c) A reconciliation of the trial balance of customers accounts with the general ledger control is prepared periodically.

d) Receiving reports are prepared for all materials received and such reports are accounted for on a regular basis.