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Answer (A) is correct . Sales returns and allowances require the crediting of accounts receivable. The recording of unauthorized credit memoranda is thus one explanation for the discrepancy if sales and cash receipts are properly recorded.

Answer (B) is incorrect because Lapping entails the theft of cash receipts and the use of subsequent receipts to conceal the theft. The effect is to overstate receivables, but no difference between the control total and the total of subsidiary amounts would arise.
Answer (C) is incorrect because Aging does not involve accounting entries.
Answer (D) is incorrect because Interception of customer statements might indicate fraudulent receivables but would not cause the subsidiary ledger discrepancy.