Parramatta Finance Ltd provides credit for consumers purchasing products from major retail stores, and has been operating for three years. As part of your audit planning for the audit for the year ended 30 June 2022, you intend to perform an analytical review of its operations, and have obtained the following information:

Account	31 Mar. 2022 ($000)	30 Jun. 2021 ($000)	30 Jun. 2020 ($000)
Gross finance receivables - Current	110,000	88,000	55,000
Gross finance receivables - non-Current	280,000	160,000	110,000
Unearned income	30,000	24,800	16,500
Allowance for doubtful debts	1,100	1,000	1,000
Interest income	50,000	25,000	16,000
Bad debts expense	100	100	100

Required:

(a) identify unusual trends and relationships, and indicate the risk involved.

(b) identity the accounts and the relevant assertions at risk as a result of your analysis in (a).