$14-16($LO $14\mathrm{.}3)$ Which of the following internal control procedures most likely would be used to maintain accurate inventory records?

$1.$ Perpetual inventory records are periodically compared with the current cost of individual inventory items. $$

$2.$ A just$-$in$-$time inventory ordering system keeps inventory levels to a desired minimum.

$3.$ Requisitions, receiving reports, and purchase orders are independently matched before payment is approved.

$4.$ Periodic inventory counts are used to adjust the perpetual inventory records.