The following misstatements are included in the accounting records of the XYZ Company: 1. The company did not record credit memos for returns received in the last month of the year. The goods received were counted as part of the company's year-end physical inventory procedures to meet debtor requirements. 2. The allowance for doubtful accounts was understated because the company altered the aging of accounts receivable to reduce the number of days outstanding for delinquent receivables. 3. Warehouse manager stole products from the inventory. The manager will be retired after 6 months. a. Indicate the fraud type in each misstatement. b. indicate which fraud condition is existed.