Walsh Enterprises is a startup in the medical technology field. Recently the company engaged an investment bank and undertook an initial public offering (IPO) of its stock which now trades on the NASDAQ and has many shareholders. In the 12 months since the IPO, Walsh's revenues have been flat as changes in the industry have impacted Walsh's sales levels. Joe Smo is Walsh's CFO and worries the company may not meet stock analysts' expectations regarding sales and earnings growth in the quarter that will soon end. REQUIRED - based on the above information answer the following questions: (a) Which accounts on Walsh's financial statements may Joe attempt to manipulate to avoid disappointing the expectations of the stocks analysts? (b) A financial fraud investigator you work with states that examining the lifestyle symptoms of business managers like Joe Smo is not a very effective anti-fraud method. Do yo agree with them? Why or why not