Next, analyze the fictitious financial statements and locate any odd or unexpected relationships among the elements of the statements that could indicate fraud.

Account Cash Accounts Receivable Allowance for Doubtful Accounts Short-Term Marketable Securities Inventory Prepaid Rent Prepaid Insurance Long-Term Marketable Securities Land Held for Future Use Debt Service Fund Land in Use Buildings Accumulated Depreciation - Buildings Machinery and Equipment Accumulated Depreciation - Mach and Equip Copper Mine Accumulated Depletion - Copper Mine Franchise Copyright Trademark Patent Long-term Deferred Tax Asset Long-term Pension Asset Accounts Payable Income Taxes Payable Note Payable (due in 6 months) Interest Payable Mortgage Payable (1/20 due this year) Note Payable (due in 2 years) Common Stock Paid-in Capital in Excess of Par-Common Preferred Stock Paid-in Capital in Excess of Par-Preferred Retained Earnings Other Accumulated Comprehensive Income Treasury Stock Sales Revenue Sales Discounts Sales Expenses General Administrative Expenses Cost of Goods Sold Interest Revenue Dividend Revenue Year 2015 DR CR 9000 36000 1000 10000 40000 12000 6000 40000 100000 50000 120000 800000 205000 250000 51000 300000 76000 25000 30000 10000 75000 58000 50000 35000 26000 150000 30000 400000 150000 200000 333000 50000 100000 200000 25000 10000 650000 10000 155000 260000 180000 10000 12000 Year 2014 DR CR 10000 20000 5000 12000 25000 24000 12000 50000 100000 50000 120000 700000 200000 250000 50000 300000 75000 25000 30000 10000 75000 60000 100000 17000 63000 50000 25000 415000 150000 100000 300000 50000 100000 200000 25000 10000 778000 5000 150000 250000 200000 20000 15000 Interest Expense Gain on Sale of Equipment Loss on Sale of Investments Income Tax Expense Depreciation Expense Totals 30000 22000 2000 7000 15000 5000 13000 15000 12000 15000 2706000 2706000 2645000 2645000