A security guard is called to witness a dispute between two employees. One employee claims the other stole their wallet. When documenting this, what should the guard prioritize in their report?

1. Directly accusing the employee suspected of theft based on the initial claim.
2. Advising the employees on the best legal course of action for theft.
3. Omitting any conflicting statements to maintain clarity and conciseness.
4. Documenting both employees' statements verbatim, detailing observations, and avoiding conclusions about guilt.