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Which of the following strategy can shift earnings from current period into future periods? 1 . Ask wholesale customers to accept more inventory this period

Which of the following strategy can shift earnings from current period into future periods?
1. Ask wholesale customers to accept more inventory this period
2.Overestimating the allowance for sales returns
3. Underestimating the allowance for uncollectible accounts receivable
4. Write off accounts receivables

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