From the list of inherent risks provided, identify which relate to sales and receivables.

List of inherent risks:

Pressure to overstate cash and accounts receivable to avoid going concern debts.

Pressures to understate payables in order to report a higher level of working capital in the face of liquidity problems or going concern doubts.

Pressure to overstate sales to achieve profitability targets.

Pressures to understate expenses in order to falsely report the achievement of announced profitability targets or industry norms.