When reviewing a balance sheet presented by a client, you see the following information. Which might indicate that there could be an issue with the balance sheet?

$1.$ For a returning client S corporation or partnership, balances for the prior$-$year end don$$t match the proforma amounts on Schedule L$.$

$2.$ For an S corporation that uses the accrual method of accounting, shows payroll taxes payable.

$3.$ For a partnership that uses the accrual method, shows prepaid expenses.

$4.$ For an S corporation or partnership, accumulated depreciation reported does not include Section $179$ deductions taken for new assets purchased.