Which of the following violates the matching $($expense recognition$)$ principle?

Recognizing an expense for inventory that is sold when the inventory is sold rather than when it is purchased.

Recognizing an expense for sales commissions earned by employees during the period the sales were made rather than the following period during which the commissions will be paid.

Recognizing an expense for warranty returns on merchandise sold when the merchandise is sold rather than when the merchandise is returned under warranty.

Recognizing the entire expense of purchasing equipment in the period it was purchased rather than the period over which it will be used.

Recognizing interest expense during the year a loan is outstanding rather than when interest will be paid in the following year.