Match the situations related to verification of assets and liabilities in educational institutions with the appropriate audit procedures: Situations:

1. Verifying the existence of library books
2. Assessing outstanding student fees
3. Confirming balances of endowment funds
4. Checking existence of laboratory equipment

Procedures: A. Inspection of asset registers and physical verification B. Review of fee collection records and confirmation with accounts C. Examination of fund statements and direct confirmation with bankers D. Cross-checking inventory lists with purchase invoices