Which of the following is an example of channel-stuffing?

1. Sales made after the end of the fiscal year are recognized as sales in the current fiscal year.
2. Goods not ordered by the customer are shipped to the customer at the end of the fiscal year and returned by the customer after the end of the fiscal year.
3. Payment of an account receivable from one customer is used to credit the account receivable of another customer.
4. Funds are transferred between bank accounts to mask cash shortages.

Group of answer choices

1

2

3

4