5.) too much inventory on hand A.) ties up funds that could be used to improve operations B.) increase the cost to safeguard the assets C.) increase the losses due to price declines D.) all of these 7.) which document established an initial record of the receipt of the inventory? A.) receiving report B.) purchase order C.) vendors invoice D.) petty cash voucher 20.) all of the following are following are documents used for iventory control except A.) receiving report B.) petty cash voucher C.) vendors invoice D.) purchase order