Carmen is a senior auditor of Perfect Public Accounting Firm. In her planning to the audit of a client, Luxury furniture Manufacturing Company, Carmen observed the following: Required Complete columns (2) and (3) in this table below (1) Situation observed 1. Receiving Department does not count raw materials purchased during busy time. 2. There are several mistakes in recording sales transactions in the correct dates. 3. The warehouse has some unsold finished goods that was produced several years ago. 4. Court notified Luxury Furniture that one of its major customers has become bankrupt. The outstanding balance of that customer represents 12% of the total assets of Luxury Furniture. (2) Account at risk (3) Assertion at risk