1. Using the downloaded Excel data, retrieve the file labeled "20KB Cutoff." (Link) Study WP 6.4, \"Inventory Cutoff," and compare it with the voucher register and sales summary portions reproduced in Exhibits 33.13 and 33.14. Comment on any cutoff misstatements that you detect and determine their effect on net income. Do the misstatements appear to be intentional or unintentional? Explain. 2. Draft any audit adjustments suggested by the analysis performed in requirement (1]. [Remember that Brony's Bikes maintains perpetual inventory records and adjusts its perpetual inventory to the physical inventory through the appropriate \"Cost of Goods Sold" accounts.)