A-plus Company Statement of Comprehensive Income For the Year Ended 30 June 2021 $ $ Revenue received $1 15,000 Less: Salaries paid $50,000 Rent paid 30,000 Supplies paid 15,000 Other cash payments 5,000 g 1 00,000 ! Net prot $15,000 Other comprehensive income - Total comprehensive income $1 5,000 A-plus Company Statement of Financial Position As of 30 June 2021 Assets $ Cash 102,500 Machines at costs 120,000 Total assets 222,500 Liability $ Bank loan (5-year 8% p.a.) 100,000 Equity $ Share capital 100,000 Retained earnings 22,500 Total liability and equity 122,500 Aer reviewing the nancial statements, Alfred suspected that the nancial statements were not prepared using the accrual basis of accounting. Give reasons for his suspicion