Which of the following statements is incorrect regarding the human digestive system?

Assertion : Water and electrolytes are almost fully absorbed in the large intestine.
Reason : In large intestine,haustral contractions (slow segmenting movements) roll the forming faeces over and over,causing absorption of water and electrolytes.

Choose the correct sentences.
$(1)$ Electrolytes like $Na^+, K^+, Cl^-, HCO_3^-$ are present in saliva.
$(2)$ Starch is converted into maltose by the help of salivary amylase at $pH \, 6.8$.
$(3)$ The intrinsic factor of the stomach is essential for the absorption of vitamin $B_{12}$.
$(4)$ Di- and monoglycerides are broken down into fatty acids and glycerol by lipases.

Given below are two statements:
$Statement I$: The cardiac sphincter prevents regurgitation of food from the stomach to the duodenum.
$Statement II$: The pyloric sphincter regulates the flow of food from the oesophagus to the stomach.
In the light of the above two statements, choose the most appropriate answer from the options given below.

Match column $I$ with column $II$:

Column $I$ (Component/Process)	Column $II$ (Associated Part/Enzyme)
$(a)$ Bilirubin and biliverdin	$(i)$ Parotid
$(b)$ Hydrolysis of starch	$(ii)$ Bile
$(c)$ Digestion of fat	$(iii)$ Lipases
$(d)$ Salivary gland	$(iv)$ Amylases

$S$ - Statement: The end product of starch digestion is galactose.
$R$ - Reason: Boron is a structural component of vitamins.