How can these transactions be classified as fictitious revenue under fraud schemes .

G H 1 account account_description 592 42400 Sales: Roofing 593 42300 Sales: Lumber 595 42200 Sales: Hardware 6597 42400 Sales: Roofing 5598 42300 Sales: Lumber entered date effective date memo -T source 5/6/06 5/6/06 Sold bad debt customer 71 (Gm 5/6/06 5/6/06 Sold bad debt customer 71 (Gm 5/6/06 5/6/06 Sold bad debt customer 71 (Gm 5/6/06 5/6/06 Sold bad debt customer 72 (Gm 5/6/06 5/6/06 Sold bad debt customer 72 (Gm transaction J2983 J2983 J2983 J2984 J2984 debit $86,475.00 $6,562.50 $4,500.00 $144,125.00 $10,937.50 credit $0.00 $0.00 $0.00 $0.00 $0.00 G H 1 account account_description 592 42400 Sales: Roofing 593 42300 Sales: Lumber 595 42200 Sales: Hardware 6597 42400 Sales: Roofing 5598 42300 Sales: Lumber entered date effective date memo -T source 5/6/06 5/6/06 Sold bad debt customer 71 (Gm 5/6/06 5/6/06 Sold bad debt customer 71 (Gm 5/6/06 5/6/06 Sold bad debt customer 71 (Gm 5/6/06 5/6/06 Sold bad debt customer 72 (Gm 5/6/06 5/6/06 Sold bad debt customer 72 (Gm transaction J2983 J2983 J2983 J2984 J2984 debit $86,475.00 $6,562.50 $4,500.00 $144,125.00 $10,937.50 credit $0.00 $0.00 $0.00 $0.00 $0.00