The video describes several financial misstatements that indicated DHB intentionally misrepresented its financial condition. Which of the following misstatements was not identified as misrepresenting the company's financial condition?

Multiple Choice

DHB failed to record a $$19$ million write$-$down of inventory on a timely basis.

DHB inappropriately recorded $$8$ million of repair costs as additions to equipment.

DHB failed to accrue for $$37$ million of warranty costs.

DHB$\text{'}$s accounts receivable were overstated by failing to report that $$4$ million of the accounts were uncollectible.