The balance sheet and income statement for ABC Company for the years 2019 and 2020 are as follows: BALANCE SHEET 2019 2020 Cash Accounts receivable $460 $300 620 480 Inventory Total assets Accounts payable Notes payable 1000 730 $2,080 $1,510 $580 $310 500 100 Common stock 400 400 Retained earnings 600 700 Total liabilities and stockholders' equity $2,080 $1,510 Income Statement Net sales $550 $840 Cost of goods sold 120 160 Gross margin $430 $680 Expenses: Salaries $100 $150 Warehousing costs 80 120 Advertising 60 90 Taxes 45 75 Total expenses $285 $435 Net income $145 $245 Questions 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