68. Using the bank deposit method calls for totaling all deposits during the year. If the total deposits exceed reported gross income on the tax return, the difference may be explained as non-taxable income because of: a. loan proceeds. b. gifts. c. Social Security benefits. d. all of the above. 71. "Falling reserves for bad debts in relation to increasing accounts receivable" is: a. OK since as accounts receivable increases, bad debt expense usually decreases. b. a red flag in analytical analysis that financial statement fraud might be present. c. never a good comparison since the two accounts have no relationship to each other. d. an indicator that would cause a forensic accountant to think that revenue has been falsely reduced.