QUESTION 11 What are the three components of the fraud triangle? Oa Opportunity, incentive, rationalitation ob Opportunity, money, ethics O Opportunity, money, attitude Od. Opportunity, pressure, personality QUESTION 12 A company had the following partial list of account balances at year-end. Sales Returns and Allowances Accounts Receivable Sales Discounts Sales Revenue Allowance for Doubtful Accounts Credit Card Fees $1,400 $38,000 $2,000 $92,000 $2,100 $700 The amount of Net Sales shown on the income statement would be: a. $88,600 b. $90,000 OC. $87,900 O d. $92,000