Identify the working capital accounts related to:

1. 1. revenues recognized and deferred,
   2. cost of goods sold,
   3. employee salary and wages, and
   4. income tax expense.

For each account, indicate whether an increase in the working capital asset or liability would be an addition or subtraction when reconciling from net income to cash flows from operations. How would a company alter these accounts for earning manipulation? How does this possible manipulation impact the financial statements?