B is corrent because the department responsible for bad debt write-offs should be independent of the sales authorization and recordkeeping functions.
A is incorrect because billing has recordkeeping responsibilities over sales and authorization, recordkeeping and custody should be segregated.
C is incorrect because the sales department authorizes sales and should not be responsible for bad debt writeoffs because a sale involving an improper sale could be written off by the department that authorized that sale.
D is incorrect because this department has recordkeeping responsibilities over sales and authorization, recordkeeping and custody should be segregated.
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