What would cause an auditors concern in terms of odd or unexpected relationships among the elements within the financial statements?

Next, analyze the fictitious financial statements and locate any odd or unexpected relationships among the elements of the statements that could indicate fraud. In response to your peers, discuss the commonalities you discovered between the fictitious case and those identified by your peers from the course case studies. Also, locate one or two hints your classmate missed while analyzing the case studies from the text.

Account	Year	2015	Year	2014
	DR	CR	DR	CR
Cash	9000		10000
Accounts Receivable	36000		20000
Allowance for Doubtful Accounts		1000		5000
Short-Term Marketable Securities	10000		12000
Inventory	40000		25000
Prepaid Rent	12000		24000
Prepaid Insurance	6000		12000
Long-Term Marketable Securities	40000		50000
Land Held for Future Use	100000		100000
Debt Service Fund	50000		50000
Land in Use	120000		120000
Buildings	800000		700000
Accumulated Depreciation - Buildings		205000		200000
Machinery and Equipment	250000		250000
Accumulated Depreciation - Mach and Equip		51000		50000
Copper Mine	300000		300000
Accumulated Depletion - Copper Mine		76000		75000
Franchise	25000		25000
Copyright	30000		30000
Trademark	10000		10000
Patent	75000		75000
Long-term Deferred Tax Asset	58000		60000
Long-term Pension Asset	50000		100000
Accounts Payable		35000		17000
Income Taxes Payable		26000		63000
Note Payable (due in 6 months)		150000		50000
Interest Payable		30000		25000
Mortgage Payable (1/20 due this year)		400000		415000
Note Payable (due in 2 years)		150000		150000
Common Stock		200000		100000
Paid-in Capital in Excess of ParCommon		333000		300000
Preferred Stock		50000		50000
Paid-in Capital in Excess of ParPreferred		100000		100000
Retained Earnings		200000		200000
Other Accumulated Comprehensive Income		25000		25000
Treasury Stock	10000		10000
Sales Revenue		650000		778000
Sales Discounts	10000		5000
Sales Expenses	155000		150000
General Administrative Expenses	260000		250000
Cost of Goods Sold	180000		200000
Interest Revenue		10000		20000
Dividend Revenue		12000		15000
Interest Expense	30000		22000
Gain on Sale of Equipment		2000		7000
Loss on Sale of Investments	15000		5000
Income Tax Expense	13000		15000
Depreciation Expense	12000		15000
Totals	2706000	2706000	2645000	2645000