An engagement team utilized offshore resources to review returned accounts receivable confirmations and received a listing of findings (LOF) stating, 'In the following cases there are confirmations returned as incorrect. Which of the following scenarios most likely represents an exception indicative of a misstatement in the LOF? The engagement team followed up with the respondent and discovered that the respondent confirmed the amount for a different invoice; the respondent provided an updated confirmation for the correct invoice, which agreed to the recorded amount. The engagement team followed up with management and discovered that the difference between the confirmed and recorded amounts related to a check received from the respondent after period-end but before the confirmation request was delivered. The engagement team followed up with management and received a credit memo related to a loyalty discount comprising the difference between the recorded and confirmed amounts. The engagement team followed up with management and received a copy of the check received, which agreed to the proof of shipment, invoice, and confirmed amount, but did not agree to the recorded amount