CHH Consolidated Income Statement 2020 2019 2018 Net Sales $26.543 $22,473 $18,739 COGS 16,201 16,161 15,406 Gross margin $10,342 $6,312 $3.333 Operating expenses 5,428 3,512 2,965 Net income 4,914 2,800 368 CHH information from Consolidated balance sheet Assets: 2020 2019 2018 Cash and Cash 317 8511 1,542 equivalents Receivables 3.329 4,115 5,002 Inventories 900 1,112 1,524 Other assets 23,475 28,719 40,217 Liabilities and Stockholder equity Account payable 4,758 4,112 5,603 Other abilities 20,135 17.220 18,618 Required: Using horizontal analysis only for years 2019 to 2020, identify and explain two things that are unusual and considered symptoms of possible fraud (4 marks). (note: for Hortzontal analysis show only final results) For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac) TTT T