Match the number of the shenanigan an auditor would be alert to if he or she saw the listed warning signs (a-e): Shenanigans: Accelerating...

Match the number of the shenanigan an auditor would be alert to if he or she saw the listed warning signs (a-e):Shenanigans:1. Accelerating discretionary expenses into the current period.2. Creating reserves and releasing them into income in a later period.3. Releasing questionable reserves into income4. Capitalizing normal operating costs, particularly if recently changed from expensing.5. Improperly inflating the amount included in a special charge.Warning Signs:a. The auditor sees the following account: “Deferred membership charges.”