A. Comparing cash receipts documentation with the accounts receivable ledger would verify that cash payments from customer had been properly recorded as credits to accounts receivable. However, it would not test whether debits to accounts receivable represent valid sales transactions.

B. Comparing the accounts receivable ledger with the cash receipts journal would verify that cash receipts had been recorded as credits to accounts receivable. However, it would not test whether debits to accounts receivable represent valid sales transactions.

C. Sales documentation (i.e., customer purchase order, shipping documents) compared with debits to the accounts receivable ledger would test whether debits to accounts receivable represent valid sales transactions.

D. Although comparing items in the sales journal with the accounts receivable ledger would test whether credit sales had been properly recorded in the accounts receivable ledger, it would not test whether debits to accounts receivable represent valid sales transactions.