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C is corrent because remittances should be opened by an individual such as a receptionist who is independent of the sales function. That individual will prepare any needed remittance advice.
A is incorrect because remittances should be opened by an individual independent of the sales function. The credit manager performs a function related to sales and should not be allowed to open remittances.
B is incorrect because the functions of recordkeeping and custodianship should be segregated. Allowing the accounts receivable clerk to open remittances would violate this segregation of duties and not be good internal control.
D is incorrect because remittances should be opened by an individual independent of the sales function. The sales manager is not independent of the sales function and should not be allowed to open remittances.