An entity erroneously recorded a large purchase twice. Which of the following internal control measures would be most likely to detect this in a timely, efficient manner?

A) periodically tracing the purchases journal daily totals to the applicable postings in the general ledger
B) sending quarterly confirmations to all vendors
C) reconciling monthly statement received from the vendor with the accounts payable subsidiary ledger
D) tracing the totals from the purchases journal to the various general ledger accounts

C) reconciling monthly statement received from the vendor with the accounts payable subsidiary ledger