2. A company has excess inventory and decides to use it to meet its annual sales goal. It starts to ship orders to customers although the merchandise has not been requested or a purchase order submitted. The justification for doing this is that the company accepts returns and customers can always send the goods back the following period. What are the accounting implications of the company's action? Note: The answer must be based on accounting rules or principles. (30 points) 3. What factors does a company that lowers the price of its products in order to sell more units need to consider? (25 points)