You are a senior external auditor for a global public accounting firm. This morning, you received an email from a first-year associate in the firm's Audit Data Analytics group containing the output of the fraud analytics they ran for your current engagement. Unfortunately, this first-year forgot to label each journal entry they identified with the test that identified it. Before bothering this first-year during their first busy season, try to match up each of the following fraud analytics to the journal entry (shown in A-D) it identified as a red flag for fraud. C. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \begin{tabular}{c} JE \\ Number \end{tabular} & Date & \begin{tabular}{c} Entered \\ By \end{tabular} & \begin{tabular}{c} Approved \\ By \end{tabular} & Account & \begin{tabular}{l} Account \\ Name \end{tabular} & \begin{tabular}{c} Journal \\ Entry \\ Description \end{tabular} & \begin{tabular}{c} Debit \\ Amount \end{tabular} & \begin{tabular}{c} Credit \\ Amount \end{tabular} \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 100 & Cash & \begin{tabular}{l} Sales order \\ #4052 2/10 \\ discount \\ terms \end{tabular} & 12,680.68 & \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 782 & \begin{tabular}{l} Sales \\ discounts \end{tabular} & \begin{tabular}{l} Sales order \\ #40522/10 \\ discount \\ terms \end{tabular} & 235 & \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 130 & \begin{tabular}{l} Accounts \\ receivable \end{tabular} & \begin{tabular}{l} Sales order \\ #40522/10 \\ discount \\ terms \end{tabular} & & 12,235.68 \\ \hline \multicolumn{9}{|c|}{ D. } \\ \hline \begin{tabular}{c} JE \\ Number \end{tabular} & Date & \begin{tabular}{c} Entered \\ By \end{tabular} & \begin{tabular}{c} Approved \\ By \end{tabular} & Account & \begin{tabular}{c} Account \\ Name \end{tabular} & \begin{tabular}{c} Journal \\ Entry \\ Description \end{tabular} & \begin{tabular}{c} Debit \\ Amount \end{tabular} & \begin{tabular}{c} Credit \\ Amount \end{tabular} \\ \hline 10042615 & 12/23/202X & BPIPER & DTENANT & 150 & Inventory & \begin{tabular}{l} Sales order \\ #100000 \end{tabular} & 250,000.00 & \\ \hline 10042615 & 12/23/202X & BPIPER & DTENANT & 800 & \begin{tabular}{l} Cost of \\ goods \\ sold \end{tabular} & \begin{tabular}{l} Sales order \\ #100000 \end{tabular} & & 250,000.00 \\ \hline \end{tabular} Fraud analytics: 1. Field analysis: Journal entries with missing items or invalid items in a data field 2. Unbalanced journal entries: Debit amount does not equal credit amount 3. Keyword testing: Searches for words in the journal entry description that indicate fraud 4. Round dollar entries: Transactions where the dollar amount ends in .00 . You are a senior external auditor for a global public accounting firm. This morning, you received an email from a first-year associate in the firm's Audit Data Analytics group containing the output of the fraud analytics they ran for your current engagement. Unfortunately, this first-year forgot to label each journal entry they identified with the test that identified it. Before bothering this first-year during their first busy season, try to match up each of the following fraud analytics to the journal entry (shown in A-D) it identified as a red flag for fraud. C. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \begin{tabular}{c} JE \\ Number \end{tabular} & Date & \begin{tabular}{c} Entered \\ By \end{tabular} & \begin{tabular}{c} Approved \\ By \end{tabular} & Account & \begin{tabular}{l} Account \\ Name \end{tabular} & \begin{tabular}{c} Journal \\ Entry \\ Description \end{tabular} & \begin{tabular}{c} Debit \\ Amount \end{tabular} & \begin{tabular}{c} Credit \\ Amount \end{tabular} \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 100 & Cash & \begin{tabular}{l} Sales order \\ #4052 2/10 \\ discount \\ terms \end{tabular} & 12,680.68 & \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 782 & \begin{tabular}{l} Sales \\ discounts \end{tabular} & \begin{tabular}{l} Sales order \\ #40522/10 \\ discount \\ terms \end{tabular} & 235 & \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 130 & \begin{tabular}{l} Accounts \\ receivable \end{tabular} & \begin{tabular}{l} Sales order \\ #40522/10 \\ discount \\ terms \end{tabular} & & 12,235.68 \\ \hline \multicolumn{9}{|c|}{ D. } \\ \hline \begin{tabular}{c} JE \\ Number \end{tabular} & Date & \begin{tabular}{c} Entered \\ By \end{tabular} & \begin{tabular}{c} Approved \\ By \end{tabular} & Account & \begin{tabular}{c} Account \\ Name \end{tabular} & \begin{tabular}{c} Journal \\ Entry \\ Description \end{tabular} & \begin{tabular}{c} Debit \\ Amount \end{tabular} & \begin{tabular}{c} Credit \\ Amount \end{tabular} \\ \hline 10042615 & 12/23/202X & BPIPER & DTENANT & 150 & Inventory & \begin{tabular}{l} Sales order \\ #100000 \end{tabular} & 250,000.00 & \\ \hline 10042615 & 12/23/202X & BPIPER & DTENANT & 800 & \begin{tabular}{l} Cost of \\ goods \\ sold \end{tabular} & \begin{tabular}{l} Sales order \\ #100000 \end{tabular} & & 250,000.00 \\ \hline \end{tabular} Fraud analytics: 1. Field analysis: Journal entries with missing items or invalid items in a data field 2. Unbalanced journal entries: Debit amount does not equal credit amount 3. Keyword testing: Searches for words in the journal entry description that indicate fraud 4. Round dollar entries: Transactions where the dollar amount ends in .00