The two$-$way matching process in the expenditure cycle only requires a match between two documents before payment is issued to a vendor. These two documents are the:$1)$ purchase order and the receiving report$\mathrm{.}2)$ receiving report and the customer sales invoice$\mathrm{.}3)$ receiving report and the vendor invoice requesting payment$\mathrm{.}4)$ receiving report with the disbursement voucher.