Which of the following transactions would result in the change in Inventory on the SCF being a different number than the change in Inventory on the Balanace Sheet? (Check all that apply)

1- Some of the inventory was stolen by employees.

2- Some of the inventory was purchased on account.

3-Some of the inventory came in the acquisition of another company.

4- Some of the inventory was sold for cash.

5- Some of the inventory is held by subsidiaries in countries that use a different currency.