uctuations. For each of the \"risky\" accounts you identify, indicate a possible client error thal may have caused this signicant uctuation as well as a possible business reason for the change. AutoCare Ltd. DRAFT BALANCE SHEET as at March 31 (in thousands of dollars) Assets m (Unaudited) m (Audited) Current Accounts receivable $213 $195 Inventories 1,650 615 Prepaid expenses g Q 1,908 840 Capital assets 2,120 7 16 Investment in J DP Ltd. 1 1 Deferred development costs 1,979 686 Patent @ @ $6,843 $3,078 Liabilities Current Bank indebtedness $1,225 $462 Accounts payable 607 476 Current portion of long term 400 98 debt Advances from shareholders m 2 2,485 1,036 Long-term debt EM @ $5,599 $1,686 Shareholders' Equity Capital stock 2,766 2,766 Decit m (LE) LE L