Allen Tidwell is the sole owner of incorporated business Ace Antenna (Ace). Ace is a wholesaler that sells com- mercial stoves. Allen had Ace apply for a \($900,000\) loan to expand Ace. After the First National Bank of Xeno- phon rejected Ace's loan application, Allen concocted a scheme in which he would inflate revenue by creating a fictitious company called Taget Stores. Allen had Ace ship merchandise and record sales from Taget during the three months immediately before Ace applied for a loan from the Fourteenth Third National Bank. To make detecting the sham sales more difficult. Allen caused an affiliated company, Krudak, to make a \($200,000\) pay- ment to Taget so that Taget could then make a payment on the accounts receivable it "owed" to Ace. What type of arrangement is this, and how could a forensic accountant investigate these types of transactions? Would your procedures be affected if shipment of the stoves had not occurred, yet the sales were recorded?