13. Below is an internal control associated with some financial statement audit cycle that the auditors identified for one of their clients. Indicate the control activity that is being considered in this case. "Deposits of cash collected are prepared every day, and that was in a vault, and they are sent to the bank."

a. Physical controls on assets and records (physical controls)

b. Independent check on performance

C. Adequate documents and records

d. Proper authorization of transactions and activities