185 — Omission, company didn’t disclose that share capital has increased because of bonus shares
186 — Manipulation, includes fictitious journal entries and and falsification of records, this case is falsification of records, children are shown as employees
187 — Missapplication, playing with assumptions, estimates or not applying proper accounting policy
all of the above are given as examples in our notes and videos, i know you have watched videos, you need to improve quality of viewing lectures and also retention. and revise daily all past concepts you have studied.