5 102 Using the ratio analysis developed in problem 5 101 identify areas where further analysis might be warranted Write a memo to your professor detailing your findings Include two preliminary hypotheses regarding potential fraudulent activity 5 103 Using the data provided in problem 5 101 prepare a cash flow analysis for the interim period ending July 31 1986 Additional information required for this analysis includes the following Depreciation for the period is 105 651 Amortization of goodwill for the period is 618 All deferred tax adjustments are noncash in nature