Sound internal control dictates that, immediately upon receiving checks from customers by mail, a responsible employee should:

Choice "c" is correct. Upon receipt of cash, a remittance listing should be prepared. Choice "a" is incorrect. Recording the check in the daily cash summary would ordinarily be done by a second party after the initial listing has been prepared. Choice "b" is incorrect. Verifying that each check is supported by a valid invoice is not necessary. Choice "d" is incorrect. Recording the check in the cash receipts journal would ordinarily be done by a second party after the initial listing has been prepared.