2. Explain the results of the PivotTable from the perspective of an auditor testing inventory. 3. What should the auditor request that the client do? 4. Manipulate the pivot table further. If the auditor was to request the client to perform an adjusting entry based on the total data available, what would it be? Round your answer to two decimal places using the round function. 5. What primary account are you testing? 6. What assertion are you testing