Select from the option list provided one internal control activity that, if properly designed and implemented, could most likely assist a client in preventing or detecting each error or fraud below. A choice may be used once, more than once, or not at all.

Possible errors and fraudsInternal control activities$1.$ Customers' checks are received for less than the customers' full account balances, but the customers' full account balances are credited.

Validated deposit slips are compared with the cashier's daily cash summaries$\mathrm{.}2.$ Customers' checks are misappropriated before being forwarded to the cashier for deposit.

Monthly statements are mailed to all customers with outstanding balances$\mathrm{.}3.$ Customers' checks are credited to incorrect customer accounts.

Monthly statements are mailed to all customers with outstanding balances$\mathrm{.}4.$ Different customer accounts are credited for the same cash receipt.

Remittance advices are separated from the checks in the mail room and forwarded to the Accounting Department$\mathrm{.}5.$ Customers' checks are properly credited to customer accounts and are properly deposited, but errors are made in recording receipts in the cash receipts journals.

$6.$ Customers' checks are misappropriated after being forwarded to the cashier for deposit.

$7.$ Invalid transactions granting credit for sales returns are recorded.

$8.$ Customers' checks are properly credited in the accounts receivable ledger, but the total amount was not recorded in the general ledger.