You have the following information relating to your one of the audit client. Budget (2015) Actual (2015) Tk. 200,679,176 100,989,326 40,087,746 Tk. 200,700,000 Revenue Cost of sales 100,700,000 Salaries & Allowances 49,000,000 Legal expenses 4,000,000 500,000 Repair and maintenace 552,000 2,500,000 Which of the abovesaid areas would you be most likely to investigate further as a result of carrying out analytical procedures?