As the end of Agnew Company’s fiscal yearend approached, it became clear that the company had considerable excess inventory. Belden Glass, the head of marketing and sales, ordered salespeople to “add 20% more units to each order that you ship. The customers can always ship the extra back next period if they decide they don’t want it. We’ve got to do it to meet this year’s sales goal.” Discuss the accounting implications of Belden’s action.