You are an audit senior in the firm of Big Apple accountants. You are seeking promotion to audit supervisor and want to impress the audit partner by assisting in the latest risk assessment for a long-standing client who uses a periodic inventory system. You have obtained the following information from the client’s accounts:

                                                Current Year                 Last Year

Sales                                            $2,400                      $1,800

Less: Expenses

Cost of goods sold                          1,008                          990

Salaries                                              288                          216

Repairs and maintenance                  444                          198

Other expenses                                  360                          180

Net profit                                            300                          216

Using common-size analysis, identify accounts that may be at risk of material misstatement giving details of the potential reasons.