Information for Delco at the end of February is presented below: Sales Revenue $40,000 Sales Returns & Allowances $2,000 Sales Discounts $4,000 Cost of Goods Sold $15,000 Operating Expenses $24,000 What is the Net Income or (loss)? (56,000) $19,000 $10,000 ($5,000) QUESTION 31 Which of the following items below is not apart of the fraud triangle in understanding why someone commits fraud? Rationalization Embezzlement Opportunity Pressure