1. Several credit memos that were processed before year end and should have been recorded in 2018 were not recorded until after year-ended December 31, 2018. These credit memos total $26,451.2. Inventory cutoff tests indicate that $25,673 of inventory received on December 30, 2018, was recorded as purchases and accounts payable in 2019. These items were included in the inventory count at year-end and therefore were included in ending inventory balance as of December 31, 2018 but were

L. Several credit memos that were processed before year end and should have been recorded in 2018 were not recorded until after year-ended December 31, 2018, These credit memos total 326 451, Inventory cuteff tests indicate that 325,673 of inventory received on December 30, 2018, was recorded as purchases and accounts payable in 2019, These items were included in the inventory count at year-end and therefore were included in ending inventory balance as of December 31, 2018 but were not included in the accounts payable as of December 31, 2018. Inventory cutoff tests indicate several sales invoices recorded in 2018 for goods that were shipped in early 2019. The goods were included in inventory even though they were set aside in a separate area. The total amount of these shipments was 541,814