Which statements reflect the relationship between planning and controlling? (A) Planning provides standards that help in the controlling process. (B) Controlling ensures that actual performance matches the plan. (C) Without planning, controlling becomes meaningless. (D) Planning and controlling are independent of each other.

1
(A), (B), and (C)
2
(A), (B), and (D)
3
(B), (C), and (D)
4
(A), (C), and (D)

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