These are selected numbers from the financial statements of ZZZZ Best for fiscal years 1985 and 1986:

1985 1986

Sales $1,240,524 $ 4,845,347

Cost of goods sold 576,694 2,050,779

Accounts receivable 0 693,773

Cash 30,321 87,014

Current liabilities 2,930 1,768,435

Notes payablecurrent 0 780,507

QUESTION: Given the facts of the case, what inquiries might you make of management based on your analysis?