$4.($LO $2)$ An auditor is studying a ratio of accounts receivable growth rate to sales growth rate. Which of the following indicates a potential risk of a collection problem in accounts receivable?

Sales grew by $10\%$ and receivables grew by $11\%$ from year one to year two.

Sales declined by $2\%$ and receivables declined by $7\%$ from year one to year two.

Sales grew by $10\%$ and receivables declined by $2\%$ from year one to year two.

Sales grew by $5\%$ and receivables grew by $17\%$ from year one to year two.