B)There is a significant increase in Machinery, Equipment, and Office Furniture (576%), a significant increase in A significant increase in the Line of Credit (344%), and a significant increase in the associated Interest expense accou in AP (-59%). One reason for these increases is that the company purchased more depreciable assets (equipment and depreciation is higher. The decrease in accounts payable indicates that the company did not purchase Machinery, Eq credit card, but rather used a Line of Credit or a loan to assist in their purchase. The 2020 Meeting Minutes explain The Board of Directors of Apollo approved a draw on the Line of Credit for the purchase and installation of a new c increase the Machinery and Equipment Accounts, as well as the LOC and interest expense. There is an increased RM the LOC is properly accounted for. C) The Legal and Professional Expense account has increased significantly (36%), while the Loss on Legal Settlem significantly (-100%). One of the reasons for this could be that Apollo Shoes required the use of more lawyers and p case filed against them in 2019. According to the 2020 minutes, there was a lawsuit against Apollo shoes in 2019; th Settlement account may indicate that the lawyers had Apollo settle the case and the loss on legal settlement was rec increased risk of material misstatement because the audit team must ensure that the loss was properly accounted for statements.