You are a forensic accountant for a public accounting firm whose client hired your team to perform a fraud irvestigation of the accounts payable processes. As part of your fraud testing you have acouired 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 hecord numbers from the tables in your answer. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline 013 & MASSEFF & \multicolumn{2}{|c|}{ Mass Effect Visual Arts: } & \multicolumn{2}{|c|}{78 East Atlanta Drive } & Lafeyette, LA & 188886 \\ \hline 014 & ATLASS & \multicolumn{2}{|c|}{ Atlass Software Services } & \multicolumn{2}{|c|}{\begin{tabular}{l} 11202 Routweiller \\ Court \end{tabular}} & Chicago, IL & 156484651 \\ \hline 015 & RENODEMO & \multicolumn{2}{|c|}{ Renowations and Demolition } & \multicolumn{2}{|c|}{\begin{tabular}{l} 46 Suite B Boston \\ Avenue \end{tabular}} & Denver, CO & 599135515 \\ \hline 016 & DELAUTH & \multicolumn{2}{|c|}{ Delaware Pest Authority } & \multicolumn{2}{|c|}{881 Ranchero Blvd } & Savannah, GA & 24406060600 \\ \hline 017 & JOEJOE & \multicolumn{2}{|c|}{ Joe's Joe Coffee Catering } & \multicolumn{2}{|c|}{1200 Coffee Court } & Lecington, KY & 20020672132 \\ \hline 018 & LUISAIR & \multicolumn{2}{|c|}{ Luis Air and Heating } & \multicolumn{2}{|l|}{908 Plant St. } & Denver, CO & 1000004666 \\ \hline 019 & PUTPUT & \multicolumn{2}{|c|}{ Computer Computer } & \multicolumn{2}{|c|}{ 5209 Long Ridge Circle } & Denver, CO & 6960005464 \\ \hline 020 & RELATIV & \multicolumn{2}{|c|}{ Relativity Media } & \multicolumn{2}{|c|}{ 0291 Ledge Cliff Dr. } & Orlando, FL & 321500054866 \\ \hline 021 & MILKNIF & \multicolumn{2}{|c|}{ Milly's Knife Polishing } & \multicolumn{2}{|c|}{\begin{tabular}{l} 39201-B Complexity \\ Circle \end{tabular}} & Hartford, CT & 4486483773 \\ \hline 022 & SERVCO & \multicolumn{2}{|c|}{ Serve Co. Disaster Cleaning } & \multicolumn{2}{|l|}{2 Meriam Way } & Evansville. IL. & 45341345354 \\ \hline 023 & BRASSPOL & \multicolumn{2}{|c|}{\begin{tabular}{l} Brass Polishing-Commercial \\ Services \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} 29 Suite COxford \\ Street \end{tabular}} & \begin{tabular}{l} New Orieans, \\ LA \end{tabular} & 453453543453 \\ \hline 024 & FLUSHIT & \multicolumn{2}{|c|}{ FLUSH-IT Toilet installation } & \multicolumn{2}{|l|}{9087 Avenue C } & Chicago, IL & 1155283 \\ \hline 025 & MODE & \multicolumn{2}{|c|}{ Modem's Monitors and More } & \multicolumn{2}{|l|}{1 Tech Drive } & \begin{tabular}{l} Philadelphia, \\ PA \end{tabular} & 3438786155 \\ \hline \multicolumn{8}{|c|}{ Main employee table: } \\ \hline Record & \begin{tabular}{l} Employee \\ ID \end{tabular} & \begin{tabular}{l} First \\ Name \end{tabular} & Last Name & Address & City State & State & \begin{tabular}{l} Direct Deposit \\ Account \end{tabular} \\ \hline1 & 1000983 & Latoya & Johnson & 9602 Bridge Rd. & \begin{tabular}{l} New \\ Orleans \end{tabular} & LA & 64198068 \\ \hline2 & 1000142 & Jose & Martinez & 310 Archaic Dr. & Atlanta & GA & 15361032 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline 003 & 1000495 & Lea & Salong & \begin{tabular}{l} 06892 Apt 1 Long \\ Avenue \end{tabular} & Chicago & II. & 15686 \\ \hline 004 & 1000583 & Richard & Malcolms & 15919 th St. & Lexington & KY & 1268680 \\ \hline 005 & 1001592 & Cole & Bridgerton & \begin{tabular}{l} 901 Avenue \\ Street \end{tabular} & Lexington & KY & 220000689 \\ \hline 006 & 1002593 & Rermy & Latkia & 12006 th St. & Lafeyette & LA & 100896213 \\ \hline 007 & 1002553 & Leanne & Rhett & 11B Avenue C & Boise & ID & 30000005696 \\ \hline 008 & 1002145 & Rodger & Hart & \begin{tabular}{l} B296 Abercorn \\ Rd. \end{tabular} & Orlando & FL & 960085631 \\ \hline 009 & 1002495 & Nia & Lenar & \begin{tabular}{l} 7691 Leviathan \\ Dr. \end{tabular} & Philadelphia & PA & 2256900008 \\ \hline 010 & 1002256 & Revina & Smith & 86 Elm St. & Orlando & FL & 51598000531 \\ \hline 011 & 1002632 & Alisa & Rodriguez & 511 Route 3 & Philadelphia & PA & 35000159 \\ \hline 012 & 1002693 & Matthew & Luis & \begin{tabular}{l} 462 Apartment \\ 2A Yellow Rd. \end{tabular} & Hartford & CT & 2005189843 \\ \hline 013 & 1002956 & Roland & Cumberbatch & \begin{tabular}{l} 6021 Los Angeles \\ Avernue \end{tabular} & Denver & CO & 1560860809 \\ \hline 014 & 1002841 & Inigo & Montanez & \begin{tabular}{l} 1901 Longevity \\ Circle \end{tabular} & Chicago & IL. & 15168840000856 \\ \hline 015 & 1003628 & Lilith & Speliman & 152 Postal Rd. & Denver & CO & 3357000674 \\ \hline 016 & 1003615 & David & Hatterfield & 977 Leaf Avenue & Atlanta & GA & (Null) \\ \hline 017 & 1003696 & Bill & Burnam & \begin{tabular}{l} 28510 English Ivy \\ Circle \end{tabular} & Denver & co & 11790000281 \\ \hline 018 & 1003574 & Jesse: & Duram & \begin{tabular}{l} 51356 \\ Aquamarine Lane \end{tabular} & Denver & CO & 100015983358 \\ \hline 019 & 1003126 & Len & Brainaird & 2860 Monitor Rd. & Boise & ID & 10086415 \\ \hline \end{tabular} Vendor Record Employee Record