What is the answer

Question 4 (1 point) Time Watch Co. (Time) manufactures watches that are sold on credit to retail customers across Canada. Which one of the following is the BEST control that could be implemented to decrease the accuracy, valuation, and allocation risk in the accounts receivable (AR) balance? C) a) A credit check is completed on each new customer before the first sale is made. O b) Sale prices on invoices are automatically applied from an approved price list. O C) Invoices are pre-numbered and sequence-checked for each sale. C) d) Each month, an exception report that shows orders made but not yet shipped is created and reviewed