The balance sheet and income statement for ABC Company for the years 2015 and 2016 are as follows: 2015 2016 BALANCE SHEET Cash $ 460 $ 300 Accounts receivable 620 480 Inventory 1,000 730 Total assets $2,080 $ 580 $1,510 $ 310 Accounts payable Notes payable 500 100 Common stock 400 400 Retained earnings 600 700 $2,080 $1,510 Total liabilities and stockholders' equity Income Statement $ 550 $ 840 160 Net sales Cost of goods sold Gross margin Expenses: VO $40 $ 680 Salaries $ 150 Warehousing costs Advertising Taxes Total expenses Net income Question 1. Perform vertical and/or horizontal analysis of the statements and identify two things that appear to be unusual and could be possible symptoms of fraud