Which statement is compliant with the matching principle?

The cost of inventory sold is recognised in the accounting period following the period that the sale was made in$.$

Revenue from sales is recognised when the sale is paid for rather than when the sale is made.

Items such as rent and utilities that are paid for in advance, are fully recognised as an expense at the time of payment.

The cost of inventory sold is recognised at the same time as the related sale of that inventory.