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 Cash Accounts receivable 620 480 Inventory 1,000 730 Total assets $2,080 $1,510 Accounts payable $ 580 $ 310 Notes payable 500 100 Common stock 400 400 Retained earnings 600 700 Total liabilities and $2,080 $1,510 stockholders' equity Income Statement Net sales S 550 $ 840 Cost of goods sold 120 160 Gross margin $ 430 $ 680 Expenses: Salaries S 100 $ 150 Warehousing costs 80 120 Advertising 60 90 es 45 75 Total expenses $ 285 $ 435 Net income $ 145 $ 245 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.