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16. If you have two firms that are identical in every way except for the method used to account for inventory cost flows, which firm will have the lowest net income in an inflationary economy? a. The firm that uses average cost b. The firm that uses specific identification C. The firm that uses FIFO d. The firm that uses LIFO e. Cannot determine without numbers 17 If a firm is audited by a SPA then that firm must use which method of