You are a forensic accountant for a public accounting firm whose client hired your team to perform a fraud investigation of the accounts payable processes. As part of your fraud testing, you have acquired vendor data including bank accounts to which payments are sent and employee data including bank accounts for direct deposit of paychecks. You need to compare the main vendor table to the main employee table to search for potential fictitious vendors. Analyze the fields in the two tables on the next page, looking for identical or similar fields. Based on what you find, identify three red flags for accounts payable fraud. Provide the record numbers from the tables in your answer. Main vendor table: \begin{tabular}{|c|c|c|c|c|c|} \hline Record & Vendor ID & Vendor Name & Address & City State & Bank Account \\ \hline 001 & VICIFLO & Victor's Flowers & 65875 Peach Road & Atlanta, GA & 6500897531 \\ \hline 002 & REMMA & Remy's & 1200 Sixth Street & Decatur, il & 100896213 \\ \hline03 & REGIEX & Regina Extracts & 48920 South Route 3 & Boise, ID & 152238546 \\ \hline 004 & JOHNDURA & J. Duram Landscaping & 22.1N. Ave & Chicago, IL. & 556321958221 \\ \hline 005 & BELL & Bella Telephones & 4985 Oak Street & \begin{tabular}{l} Philadelphia, \\ PA \end{tabular} & 63258794 \\ \hline 006 & ACACC & Alicia's Accessories & 1634 N. 98 th Rd. & Orlanda. FL. & 115668453 \\ \hline7 & MCLEA & Mighty Cleaner Company & 1114 A Plaza 19 & Austin, TX & 5221684446 \\ \hline8 & JANIT & Janitorial Services R US & 869 Champion St. & Santafe, NM & 112255348 \\ \hline 009 & ALPACA1 & Alpaca Services & 45902 Route 15 & Boise, ID & 5516848 \\ \hline 010 & REFUNI & Referee Universal & 10091 Highland Drive & \begin{tabular}{l} Birmingham, \\ AL. \end{tabular} & 5551556489 \\ \hline 011 & CHIKFAR & Idaho Chicken farm & 1679 N. 11th St. & Boise, ID & 1008961555 \\ \hline 012 & BLUCLOWN & Blue Clown Events & 1000 Pittsburgh Street & \begin{tabular}{l} Philadelphia, \\ PA \end{tabular} & 1358168515 \\ \hline 013 & MASSEFF & Mass Effect Visual Arts & 78 East Atlanta Drive & Lafeyette, LA & 188886 \\ \hline 014 & ATLASS & Atlass Software Services & \begin{tabular}{l} 11202 Routweiller \\ Court \end{tabular} & Chicago, Il & 156484651 \\ \hline 015 & RENODEMO & Renovations and Demolition & \begin{tabular}{l} 46 Suite B Boston \\ Avenue \end{tabular} & Denver, CO & 599135515 \\ \hline 016 & DELAUTH & Delaware Pest Authority & 881 Ranchero Blvd & Savannah, GA & 24406060600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 017 & JOEJOE & Joe's Joe Coffee Catering & 1200 Coffee Court & Lexington, KY & 20020672132 \\ \hline 018 & LUISAIR & Luis Air and Heating & 908 Plant St. & Denver, CO & 1000004666 \\ \hline 019 & PUTPUT & Computer Computer & 5209 Long Ridge Circle & Denver, CO & 6960005464 \\ \hline 020 & RELATIV & Relativity Media & 0291 Ledge Cliff Dr. & Orlando, FL & 321500054866 \\ \hline 021 & MILKNIF & Milly's Knife Polishing & \begin{tabular}{l} 39201-B Complexity \\ Circle \end{tabular} & Hartford, CT & 4486483773 \\ \hline 022 & SERVCO & Serve Co. Disaster Cleaning & 2 Meriam Way & Evansville, IL & 45341345354 \\ \hline 023 & BRASSPOL & \begin{tabular}{l} Brass Polishing - Commercial \\ Services \end{tabular} & \begin{tabular}{l} 29 Suite COxford \\ Street \end{tabular} & \begin{tabular}{l} New Orleans, \\ LA \end{tabular} & 453453543453 \\ \hline 024 & FLUSHIT & FLUSH-IT Toilet installation & 9087 Avenue C & Chicago, IL & 1155283 \\ \hline 025 & MODE & Modern's Monitors and More & 1 Tech Drive & \begin{tabular}{l} Philadelphia, \\ PA \end{tabular} & 3438786155 \\ \hline \end{tabular} Main emolovee table: Vendor Record Employee Record Vendor Record Employee Record \begin{tabular}{|c|c|} \hline \multirow[t]{2}{*}{} & \\ \hline & 002 \\ \hline \multirow{2}{*}{ eTextbook and M } & 004 \\ \hline & 006 \\ \hline \multirow{4}{*}{ Save for Later } & \begin{tabular}{l} 011 \\ 016 \end{tabular} \\ \hline & 018 \\ \hline & 021 \\ \hline & 023 \\ \hline \end{tabular}