You are auditing Riverview Medical Center for its fiscal year ending December 31, 2010. During your tests of account balances you noted the following:
1. The November revenue journal indicates that patients were billed $150,000 and this amount was posted as a debit to Accounts Receivable and a credit to Revenues. In fact, the footing of the journal shows that the correct amount of patient billings was $155,500.
2. You prepared a bank reconciliation at year-end and found that an $8,000 check had been omitted from the list of outstanding checks. The check had been issued and recorded during October but had not yet cleared the bank.

Required:
Based on your brainstorming about possible frauds, what could these indicate about an attempted concealment?