Law enforcement officer has been asked to start a money-laundering investigation of a company where the officer can only look at the most recent annual report of the company (balance sheet, income statement, statement of cash flows). The officer has no other information regarding the company.

A) The officer has asked for your instruction on how to analyze the annual report when investigating money-laundering.

B) Would it make any difference if the officer is given two annual reports of the company to compare, the most recent annual report, and also the annual report the year before?