Which of the following procedures would maintain threats at an acceptable level and not impair independence?

1. Recording transactions to an attest client's general ledger when the member has determined or approved the account classifications for the transaction.
2. Posting member-coded transactions to an attest client's general ledger.
3. Preparing financial statements based on information in the attest client's trial balance.
4. Posting member-approved journal or other entries to an attest client's trial balance.