Fixed asset is recorded in subsidiary ledger: Select the most appropriate control to mitigate risk in the process: A$.$ Accounts payable records the transaction in the general ledger, which is then approved by the accounts payable manager.

B$.$ Fixed asset accountant records asset in the fixed asset subsidiary ledger based on asset number and type, upon approval by the fixed asset manager.

C$.$ Purchasing department records the fixed asset in the fixed asset subsidiary based on the purchase requisition, which is then approved by the accounts payable manager.

D$.$ Receiving department records the fixed asset in the fixed asset subsidiary ledger based on asset number and type, which is then approved by the receiving manager.

E$.$ Receiving department records the fixed asset in the general ledger based on the purchase acquisition, which is then approved by the purchasing manager.