The CFO of ABC Corp. is on a pressure to meet the investor's expectation, even though the overall economy is down. Moreover, the company is suffering from its financial position. As a result of that the following are the activities conducted to overcome the company problems: The CFO ordered the marketing manager to offer high sales discount to customers. At the same time the controller will not record any sales discount given to the customers. In addition, any advanced payment from customers will be directly recorded as revenue. The invoices received from vendors temporarily will not be recorded for a short time period. If some expenses need to be recorded, then it will be recorded as fixed assets purchases The controller will overstate the amount of ending inventory by the end of financial year . The company will get a note payable from a related party, the controller will make sure that it will be recorded as a payment for sales transaction, but note a note payable Required: 1. Identify all the accounts that will be affected as a result of conducting the activities mentioned in the case (5 marks) 2. What are the type of financial statements fraud that have been committed at ABC Corp. (2 marks)