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As part of your review of the final analytical procedures, you compare the results to the following comments on the audit file: (1) The company has increased the sales prices charged to customers while maintaining costs at a level comparable to 20X5 (2) The company has become more reliant on its overdraft facility during the year (3) Due to cash restrictions, the company has encountered delays in paying suppliers (4) At the year-end inventory count, a lower level of slow moving inventory was noted compared to prior year Which of the above comments are INCONSISTENT with the results of the final analytical procedures?