You are hired to investigate potential fraudulent activities at Enron Corporation. Analyze the following financial data and identify any suspicious transactions or irregularities:

• Revenue: $50,000,000
• Cost of Goods Sold: $40,000,000
• Operating Expenses: $8,000,000
• Other Income: $2,000,000
• Tax Expense: $5,000,000
• Cash Flow from Operating Activities: $3,000,000

Investigate the financial statements for potential red flags and irregularities indicating fraudulent activities.