You are examining the purchases-payables-disbursements cycle of your client. One of the audit concerns is that payments have been made to fraudulent vendors for non-existent purchases throughout the year. Inventory is not affected, because no goods were ever actually bought or received into inventory for the fraudulent transactions. Indicate how the following selected accounts and transaction streams and ratios might present themselves if a material misstatement M was present. G G F USE THESE INDICATORS Recorded amount appears to be high Recorded amount appears to be low Recorded amount appears to be reasonable Ratio appears to be high Ratio appears to be low Ratio appears to be reasonable INDICATE THE APPARENT BEHAVIOR