Fraud

Which of the following cases of fraud will have the effect of reducing the profit figure shown in the financial accounts of a company?

1. Increasing the depreciation of an asset in order that it may be purchased later from the company for less than it is worth
2. Increasing the value of sales in order to facilitate money laundering
3. Increasing the value of inventory in order to steal goods from the warehouse
4. Reducing the allowance for receivables to improve statement of financial position

My answer here is 4, but i am not quite sure if its correct.