Pauline is preparing the GST$/$HST return for a client and notices that the total revenue showing on the P&L report is different from what is displayed on line $101$ of the GTS$62$ form. Select two possible causes for this discrepancy from the following: $1.$ P&L report displays paid sales invoices; line $101$ reports all sales invoices $2.$ P&L report includes sales tax so the amounts are always different $3.$ P&L date range differs from the GST$/$HST return date range $4.$ Sales invoice$($s$)$ incorrectly recorded a Out of Scope of tax $5.$ P&L excludes cash sales