Owl & Co: Kaplan Exam Kit (Sep 22-Jun 23) OT question

Hi, It's my first time posting so pardon me if it's not the right way/place to post this question I'm currently doing question 69 page 29 The gist of the scenario related to the question is: Preliminary analytical procedures have been performed from the most recent management accounts and the following ratios calculated: Gross profit margin has decreased from past year Payables payment period has decreased from past year Receivables collection period has increased from past year Question 69: Which audit risk can be identified from the ratios above? Answer: Gross profit decreased: Website sales may not be completely recorded Payables payment period decreased: Payables may not be completely recorded Receivables collection period increased: Receivables may be overvalued I'm wondering why it cant be this answer instead: Gross profit: Website sales may not be accurately recorded Payables: Payables may not be accurately recorded Receivables: Extended credit terms may have been given to the customers Answer at the back said that extended credit terms is not an audit risk But I'm wondering if "not accurately recorded" is not the correct audit risk at all for both gross profit and payables in this case? Please help me understand this Thanks for your help!