8. Which of the following is not included among the non-accounting inventory transactions? (Asaggidakilerden hangisi muhasebe di envanter ilemieri arasinda yer almaz?) a) Valuation of foreign currencies in banks (Bankalardaki yabanci paralarin degerienmesi) b) Preperation of lists related to recelvables and debts (Alacaklar ve borclaria ilgill ilstelerin hazirlanmasi) c) Making the adjustment recordings (Duzeitme kayitiarinin yapimasi) d) Counting the cash (Kasanin sayimasi) e) Counting the stoeks (Stoklarin sayimasi) Bos birak