The following information is given for Darwin Duck Down, Inc.

	Year 2	Year 1
Sales	$2,000,000	$1,200,000
Cost of goods sold	$1,250,000	$600,000
Gross profit	$750,000	$600,000
Average Inventory	$535,000	$350,000

	Year 2	Year 1
Gross profit margin	37.5%	50.0%
Inventory turnover	2.34	1.71
Days inventory held	156	213

From these ratios, what if any are your fraud concerns? Be specific.