Application controls relate to procedures used to initiate. record, process and repor transactions and other linancial data. Which two of the following are application controls?

$($L$)$ Records of program changes

$(2)$ Virus checks

$13)$ ac reconcilarions

$(4)$ Document counts

AL and $2)$

B$0$ and $4)$

C and $(3)$

DI and $(4)$