Kelly Griffin, an audit manager, had begun preliminary analytical procedures of selected statistics related to the Majestic Hotel. Her objective was to obtain an understanding of the hotel's business in order to draft a preliminary audit plan. She wanted to see whether she could detect any troublesome areas or questionable accounts that could require special audit attention. Unfortunately, Griffin caught the flu and was hospitalized. From her sick bed, she sent you the schedule she had prepared (Exhibit 4.57.1) and has asked you to write a memorandum identifying ares of potential misstatements or other matters that the preliminary audit plan should cover.