Luxury Furniture, Inc., a non-public company, was having difficulty maintaining the level of income it had reported for several years due to increasing competition, which required it to reduce prices on its products. One of its principal shareholders loaned it \($50,000\) so that it could more easily meet its monthly expenses. The CFO of Luxury recorded the loan by increasing (debiting) cash and increasing (crediting) revenue. The CFO drew up a payment schedule, which was agreed to by the shareholder-lender and which designated three unequal payments of \($7,500;\) \($14,000;\) and \($28,500\) on the loan. Equipment was increased (debited), and cash was decreased (cred- ited) for each of these repayment amounts. This sale caught your eye when scanning the sales journal because no sales tax had been collected on the sale. Suggest two procedures you could use to detect this scheme.