1. While conducting the annual audit of National Companys financial statements, Alex Abu Ali, CFE, CPA, came across some fishy findings. The company recorded several large and unusual sales at the end of the fiscal year to customers Alex had never heard of. Further, all of these sales occurred within the companys specialty division, which had previously been in danger of closing due to recurring losses. Based on these findings, what type of financial statement fraud is likely occurring? I need a clarifying and perfect answer please, get you thumbs up directly. Thank you very much.