Hypermania $($Pty$)$ Ltd maintains perpetual inventory records. Which one of the following alternatives indicate controls to ensure that inventory do exist?

$1)$ Steps to identify obsolete inventory

$2)$ Physical safeguards to protect inventory from theft

$3)$ Numbering of goods delivery notes

$4)$ Reconciliation of inventory records to results of inventory counts

Select one:

a$.$

$1$ & $3$ are control activities to ensure that inventory do exist.

b$.$

$1$ & $2$ are control activities to ensure that inventory do exist.

c$.$

$2$ & $3$ are control activities to ensure that inventory do exist.