Which of the following items should alert the analyst to the potential for manipulation when analyzing accounts receivable and the allowance for doubtful accounts?

Question $29$ options:

A company lowers its credit standards and also increases the balance in the allowance for doubtful accounts.

An analysis of the $$Valuation and Qualifying Accounts$$ schedule required in the Form $10-$K reveals that the amounts recorded for bad debt expense are close in amount to the actual amounts written off each year.

Accounts receivable is growing at a large rate and the allowance for doubtful accounts is decreasing.

Sales, accounts receivable and the allowance for doubtful accounts are all growing at approximately the same rate.