$(,2\mathrm{.}1)$

In relation to managing foreign accounts receivable, which of the following statements is correct?

Companies expecting to receive foreign currency from foreign accounts receivable will be concerned about the risk of the foreign currency appreciating against the domestic currency

The safest way to conduct business with foreign accounts receivable is by making a sale where goods are shipped and delivered before payment is due $($open account$)$

There is no need to assess the creditworthiness of foreign customers if a company has export credit insurance for foreign accounts receivable

Discounting bills of exchange can reduce foreign accounts receivable default risk