Decide whether each situation is or is not a symptom of revenue fraud. Then explain
(1) Why the situation is or is not a symptom and
(2) If it is a symptom, how it would be found using computer queries or traditional methods.

Y/N Sales discounts appear too high.
Y/N Accounts receivable increases as a percentage of revenues.
Y/N Bad debt allowance increases by the same percentage as accounts receivable.
Y/N Increase in sales returns.
Y/N Large percent of revenues recorded in the fourth quarter.
Y/N Unexplained reconciling items on the bank statement.