I have these main class and test class that I am working with. I have it at 76% and only missing 4 lines of coverage. Can someone please take a look and let me know what am I missing here to cover those 4 lines?

//MAIN CLASS
public class ARStatementValidate {
	@AuraEnabled
    public static String getTandemDivisionNo(String accId) {
        String tandemNo;
        String divisionNo;
        String resp;
        
        System.debug(tandemNo);
        System.debug(divisionNo);
        System.debug(resp); 
        
        if(isProfileNotToBeAllowed()){
            return 'profileCheckFailed';

        }
        
        else{  
            for(Account a : [SELECT Id, Tandem_Account_Number__c, Division_Number__c
                             FROM Account
                             WHERE Id = :accId]){
               tandemNo = a.Tandem_Account_Number__c; 
               divisionNo = a.Division_Number__c;  
            }
            
            if(tandemNo != null && tandemNo != '' && divisionNo != null && divisionNo != ''){
                resp = 'SUCCESSSS';
                system.debug('-----------' + resp + '------------');
                return resp;
            }else{
                return null; 
            }
        }
    }  
   public static boolean isProfileNotToBeAllowed(){        
        SalesforceIds__c profileIds = SalesforceIds__c.getOrgDefaults();
        System.debug(profileIds);
        return (UserInfo.getProfileId().contains(profileIds.Profile_USF_ChefStoreRep__c));
    } 
}

//TEST CLASS
@isTest
public class ARStatementValidateTest {
    
    private static User thisUser = [select Id, Profile.Name, Name from User where Id = : UserInfo.getUserId() limit 1];
    private static User testUser = new User();

	@testSetup static void createTestData() {

	    SalesforceIds__c settings = new SalesforceIds__c();
	    settings.Name = 'SF Environment Settings';
	    settings.Profile_USF_ChefStoreRep__c = UserInfo.getProfileId();
      insert settings;
    }

  Static testMethod void verifyURL(){
          Account acc = UTIL_TestDataCreation.createSingleAccount('TestAccountName1', thisUser.Id);
          acc.Tandem_Account_Number__c='123';
      	  acc.Division_Number__c='123';
          Database.insert(acc);
          
          String finalURL = ARStatementValidate.getTandemDivisionNo(acc.id);
          Boolean check ;
          
          if(finalURL != null)
          	check = true;
           else   
              check = false;  	
}
  
  Static testMethod void verifyNullURL(){
          Account acc = UTIL_TestDataCreation.createSingleAccount('TestAccountName1', thisUser.Id);
          Database.insert(acc);
          
          String finalURL = USFoodOnlineSetupFormCntrl.getTandemAccNo(acc.id);
          Boolean check ;
          

          if(finalURL == null){
          	check = true;
           }else{   
              check = false;
           }   	
}
  static testMethod void testElse()
    {   
      Account acc = UTIL_TestDataCreation.createSingleAccount('TestAccountName1', thisUser.Id);
      acc.Tandem_Account_Number__c='12345';
      acc.Division_Number__c='1010';
      Database.insert(acc, true);

      Account acc1 = UTIL_TestDataCreation.createSingleAccount('TestAccountName1', thisUser.Id);
      acc1.Tandem_Account_Number__c='45674';
      acc1.Division_Number__c='';
      Database.insert(acc1, true);

      Test.StartTest();

      Profile profileId = [SELECT Id FROM Profile WHERE Name = 'USF_TerritoryManager' LIMIT 1];

      List<Account> accounts = [SELECT Id, Tandem_Account_Number__c, Division_Number__c FROM Account];
      accounts.add(acc);
      accounts.add(acc1);

      User testUser = UTIL_TestDataCreation.createUser('tmtst', profileId.Id);
      Database.insert(testUser,true);
      System.runAs(testUser)
          {
            ARStatementValidate.isProfileNotToBeAllowed();
            String results= ARStatementValidate.getTandemDivisionNo(String.valueOf(accounts[0].Id));     
          }
      Test.StopTest();
    }
}