1)For each audit test item above, what would be the proper action to be taken from the list of possible actions, at right, and why?

2)How to Calculate the Audited Totals for each inventory items and Audit Differences if any in the area to the right of the client's inventory

3)What would the proper Adjusting Journal Entry for the audit difference total in the area provided

if you have to use Inventory and Cost of Goods Sold accounts.