$3.$

While auditing inventory, the auditor noticed that the client$$s perpetual inventory records at year$-$end showed a greater quantity of inventory than the client$$s year$-$end physical inventory count. This discrepancy could be caused by:

Please add checkmark next to the correct answer$($s$).$

$1$ failure to record purchases of inventory.

$2$ recording fictitious sales of inventory.

$3$ failure to record sales of inventory.

$4$ recording fictitious purchases discounts.

$5$ failure to record sales discounts.