TW Enterprises, an attest client, asks a member to provide bookkeeping services while an employee is on maternity leave. Which service would create significant threats to independence under AICPA independence rules? The member will review and authorize the client's vendor invoices for payment. The member will record transactions that management has approved and classified. The member will create the financial statements from the client's approved trial balance. The member will post transactions that management has approved to the general ledger.