a. Which card numbers have both a new balance (NEWBAL) greater than $3,000 and an amount past due (PASTDUEAMT) greater than $60? the credit card numbers are below that meet the requirements. the results are in the table below.

CARDNUM	CREDLIM	CUSTNO	EXPDT	FINCHG	MINPYMTDUE	NEWBAL	PASTDUEAMT	PMTDUEDT	PREVBAL	RATE
8590124910032035	9500	250402	5/1/2005	174.76	423	10231	209	5/19/2003	9998.24	12.9
8590120772096763	9000	250402	1/1/2005	0	365	3468.81	292	5/21/2003	3468.81	12.9

b. the data above has already been computed. based on the data and some information on part b. Why might an auditor be interested in results such as those obtained in step b. [this is all the information given to me which is why i need assistance, thank you.]