Which of the following is not a misstatement of the financial statements? Multiple Choice The...

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Accounting

Which of the following is not a misstatement of the financial statements?
Multiple Choice
The entity uses different inventory accounting methods for internal and external reporting.
The footnote for pensions is omitted.
A clerk incorrectly based the allowance for doubtful accounts on 31% of sales as opposed to 13% of sales as determined by the controller.
A departure from GAAP.
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