1. Assertions at risk: The inventory of a large grocery store client is material, and it is the largest current asset on the balance sheet. The cost of inventory items ranges from very small amounts (like individual candy at the checkout line) to larger amounts (like prime meat and specialty deli items). Typical risks for a grocery store are theft and spoilage of inventory. During the second quarter, the dient caught three employees in a scheme of stealing produce and meats from the store and selling them, at a discount, to friends and family. Based on an investigation by authorities and store management, the scheme had been operating for about two months. Required Based on the information, evaluate which accounts and assertions are at risk of misstatement