Match the items below by entering the appropriate code letter in the space provided. Segregation of duties Cheques that have been returned by the maker's bank for lack of funds Physical control device One who issues a cheque Issued cheques that have not been paid by the bank A. NSF cheques B. Cash registers, garment sensors, and burglar alarms are examples C. Outstanding cheques D. Maker E. Custody of an asset should be kept separate from the record-keeping for that asset