hi, i need help finding 5 risk/item of interests and why it should be investigated. all based on the 2 paragraphs provided. thank you!

Applia, an audit client of Knowles, CPA, for the past five years, is a manufacturer of various household products. Approximately four years ago, Applia developed a better toaster than had been available and sales have taken off during the last couple of years. Currently, the company controls 11 percent of the toaster market in the United States. In addition, the company manufactures other products, including vacuum cleaners and blenders. Knowles is beginning the risk assessment analytical procedures for the 2021 audit to obtain information to help plan the nature, timing, and extent of other audit procedures. More specifically, she wants to identify areas that may represent specific risks or areas of interest relevant to this year's audit. Use the balance sheet and the income statement, along with the trend, common-size, and ratio analyses, to identify at least 5 accounts that represent specific risks or areas of interest relevant to this year's audit. These might include items that has significant changes from 2020, or those whose 2021 values are surprising or unexpected. For each item, briefly explain why you think it is important. Question: Describe risk/item of interest #1 and explain why it should Investigated in this year's audit. Applia, an audit client of Knowles, CPA, for the past five years, is a manufacturer of various household products. Approximately four years ago, Applia developed a better toaster than had been available and sales have taken off during the last couple of years. Currently, the company controls 11 percent of the toaster market in the United States. In addition, the company manufactures other products, including vacuum cleaners and blenders. Knowles is beginning the risk assessment analytical procedures for the 2021 audit to obtain information to help plan the nature, timing, and extent of other audit procedures. More specifically, she wants to identify areas that may represent specific risks or areas of interest relevant to this year's audit. Use the balance sheet and the income statement, along with the trend, common-size, and ratio analyses, to identify at least 5 accounts that represent specific risks or areas of interest relevant to this year's audit. These might include items that has significant changes from 2020, or those whose 2021 values are surprising or unexpected. For each item, briefly explain why you think it is important. Question: Describe risk/item of interest #1 and explain why it should Investigated in this year's audit