Select the statements that are all FALSE.

$(1)$ The management of working capital only entails that the balances of current assets and current liabilities be controlled.

$(2)$ The management of inventory entails only that there should be enough inventory available to sustain operations.

$(3)$ Keeping surplus cash to pay suppliers is an example of keeping cash for possible obligations.

$(4)$ Costs that are associated with placing an order, the physical receipt of the products ordered as well as receiving the payment are classified as ordering costs.

$(5)$ Storage cost, insurance cost on stored inventory, costs of stock that becomes obsolete and should be written off, as well as opportunity cost are all classified as the cost of holding inventory.

$($a$)$ Statements $(3),(4)$ and $(5)$

$($b$)$ Statements $(1),(2)$ and $(3)$

$($c$)$ Statements $(3),(4)$ and $(5)$

$($d$)$ Statements $(2),(3)$ and $(4)$

Select one:

a$.$

Statements $(2),(3)$ and $(4)$

b$.$

Statements $(3),(4)$ and $(5)$

c$.$

Statements $(3),(4)$ and $(5)$

d$.$

Statements $(1),(2)$ and $(3)$