The balance sheet and income statement for ABC Company for the years 2015 and 2016 are as follows BALANCE SHEET 2015 2016 S 460 $ 300 Accounts receivable 1,000 730 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 $2.080 $ 310 100 400 700 500 400 $2.080 550 120 S 430 S 840 160 $ 680 $ 150 120 90 75 435 245 S 100 Warehousing costs Total expenses s 285 Net income 145 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