Instructions: For this assignment you'll chose three different relationships (A, B, and C) from the trial balance (a relationship=2 or more accounts) and hypothesize at least two reasons we see the change we do, as well as if you think RMM should increase, decrease or remain neutral. Use your GAAP knowledge and your business acumen to appropriately address what may or may not be expected. You are free to use any information available to you either via the memos or the competitor financial statements. Don't know where to begin? Hint: It is useful to first figure out what the company does... Example) The auditor notes a significant increase in AR (214%) while Sales remain relatively constant (-1%). One reason we see this unexpected change in AR without a supporting change in sales is that the credit policy changed and credit sales were extended to lower quality customers who have been less likely to remit payment. Further investigation will be performed. Another reason we may see the change is that some uncollectible accounts in AR were not removed, we note a supporting decrease in Bad Debt Expense which has no balance for the current year. This raises the risk of material misstatement associated with AR and the ADA and BDE. A) B)