CA has been the auditor for several years of Widget Limited, a widely owned public company which operates a wholesaling business. During the last few years, the com¬ pany's net income has been declining steadily and its man¬ agement has been criticized severely by some influential shareholders.

At the commencement of the current year's audit, CA was given draft financial statements that showed a large increase in net income over the previous year. Suspecting that income may have been overstated for the current year's audit, CA has determined that

• The company's method of operation and level of effi¬ ciency are unchanged.

• Sales volume was the same this year as for the past sev¬ eral years.

• Unit selling prices and purchasing costs have not changed.

• The company's nonwholesaling revenues have remained at the same low level.

Required List the methods that could have been used to overstate net income for the year.