Which TWO of the following controls of a sales system ensure that all goods despatched are completely and accurately invoiced?

(1) Good despatched notes are matched to sales invoices
(2) Sales invoices are sequentially numbered
(3) Sales invoices are matched to customer orders
(4) Regular review of unfulfilled orders

A. 1 and 2
B. 2 and 4
C. 2 and 3
D. 1 and 4