$1$a$)$ You tested their annual listing of sales invoices as of $12/31/22$ and discovered that one of the credit customers placed an order for $500$ Tom Waits albums on $12/19/22$ and was shipped on $1/09/23.$ Curly$$s sold the albums for a total of $$17,000,$ and it cost them $$10,000.$ Curly$$s uses the perpetual inventory system $($sales revenue and inventory journal entries occur simultaneously$).$

FYI $1$: The cumulative total on the "annual listing of sales invoices" would match the sales total reported on the pre$-$audit Income Statement.

FYI $2$: The customer has not paid for the purchase as of the date of your substantive test of details.