The balance sheet and income statement for ABC Company for the years 2015 and 2016 are as follows:

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.

BALANCE SHEET 2015 S 460 620 1,000 $2,080 S 580 500 400 600 $2,080 2016 $ 300 Accounts receivable Inventory Total assets Accounts payable Notes payable Common stock Retained earnings Total liabilities and stockholders' equity Income Statement Net sales Cost of goods sold Gross margin Expenses: 730 $1,510 S 310 100 400 700 $1,510 S 550 120 S 430 $ 840 160 S 680 S 100 $ 150 120 90 75 $ 435 $ 245 Warehousing costs 45 S 285 S 145 Total expenses Net income