Match the Inventory System with the Statement by Entering the Appropriate

Match the inventory system with the statement by entering the appropriate letters to the left:
A. Perpetual inventory system.
B. Periodic inventory system.
C. Neither of the above is correct.
D. Both A and B are correct. $$\begin{array} { | r | l | } \hline 1 . & \text { The inventory system that provides more control features. } \\\hline 2 . & \begin{array} { l } \text { The inventory system that requires adjusting (or closing) entries for the beginning and } \\\text { ending inventories. }\end{array} \\\hline3 . & \text { A purchase requires two journal entries. } \\\hline4 . & \text { A sale requires one journal entry. } \\\hline5 . & \text { Merchandise inventory is debited when goods are purchased. } \\\hline \text { 6. } & \text { A return of a purchase requires two journal entries. } \\\hline \text { 7. } & \text { A physical inventory count is never taken. } \\\hline \text { 8. } & \text { A sale requires two journal entries. } \\\hline \text {9. } & \text { Cost of goods sold is computed as a residual amount after an inventory count. }\\\hline \end{array}$$