ABC Company has reported revenues of $5,000,000 for the year, and the cost of goods sold (COGS) is $3,000,000. The company's inventory turnover ratio is 6.5, and the average inventory balance for the year is $400,000. The company's accounts receivable turnover ratio is 8, and the average accounts receivable balance for the year is $600,000. The company's accounts payable turnover ratio is 10, and the average accounts payable balance for the year is $200,000. The company's cash balance at the beginning of the year was $100,000, and the cash balance at the end of the year was $50,000.

a) Calculate the company's gross profit margin for the year.
b) Calculate the number of days of inventory on hand.
c) Calculate the number of days of accounts receivable outstanding.
d) Calculate the number of days of accounts payable outstanding.
e) Comment on the potential for financial fraud based on the company's financial ratios and changes in cash balance.