9. Jenks Company developed the following information about its inventories in applying the lowersheet would be a. $354,000. b. $358,000. c. $350,000. d. $362,000. 10. Which of the following is not one of the main factors that contribute to fraudulent activity? a. Opportunity. b. Incompatible duties. c. Financial pressure. d. Rationalization. 11. Barnett Company had the following records: What is Barnett's inventory turnover for 2022 ? (rounded) a. 9.4 times b. 9.7 times c. 9.9 times d. 10.0 times 12. Thomas Company had beginning inventory of $30,000 at March 1, 2022. During the month, the company made purchases of $70,200. The inventory at the end of the month is $17,900. What is cost of goods sold for the month of March? a. $62,700 b. $65,000 c. $80,000 d. $82,300