Davis Do-It-Center (Davis) is a local hardware store with five locations in southern Georgia. The company has been operating for over 70 years. In the last 15 years, the two owners, who are brothers, have been working hard to transition from manual processes to electronic systems. Recently, one of the store managers had to fill in at the checkout register, which uses a scanning system to capture the sales price of each item, and noticed that the scanned sales prices of some items were incorrect. The manager alerted one of the brothers about the issue. Upon further investigation, this brother discovered that the scanning system was pulling sales prices from outdated price lists for three inventory categories: lawn and garden, plumbing, and paint supplies.

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Based on the information, evaluate which accounts and assertions are at risk of misstatement.