Case 8 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 per centage 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.