Required: 1. Summarize all of the red flags you have found in the narrative and in your analysis of the financial statements as you might describe them in your fraud examination report. Include a brief explanation of the potential fraudulent activity each red flag suggests. For red flags related to the financial statements, briefly describe the tools you used (the specific ratio, tool, or comparison with an expectation). Remember that your fraud theory must be built upon these red flags. Use a numbered list or a bullet list for this section of the report