Identify each of the following decisions as most directly related to

(a) cash flow management,

(b) profitability management,

(c) choice of inventory system, or

(d) control of merchandising operations:

1 . Determination of how to protect cash from theft or embezzlement 2. Determination of the selling price of goods for sale 3. Determination of policies governing sales of merchandise on credit 4. Determination of whether to use the periodic or the perpetual inventory system. SE-1