Using analytical procedures and the following extracts from the draft financial statements of an audit client, identify THREE areas which you believe require further investigation, explaining your reasons.

Sales Cost of Sales Gross Profit Depreciation Salaries Repairs and maintenance costs Motor expenses Other costs 2019 2018 1,670,000 1,450,000 875,000 940,000 795,000 510,000 322,500 308,500 604,000 547,000 150,000 45,000 89,000 27,000 412,000 408,000 Non-current assets Inventories 1,075,000 1,234,000 382,000 254,000