Additional information is as follows: a. Work-in-process inventory costing $30,000 was sent to an outside processor for hand-tooling on December 30,201, and was therefore not included in physical inventory. payable department never received its copy of the receiving report. but the invoice was included in the December 31, 20X1, accounts payable balance. shipment was on Gomez's loading dock waiting to be picked up by the trucking company. 3,202, upon notification of receipt by the customer. credit memos were issued to the customers. The boots, costing $27,000, were originally invoiced for $39,000. Required: December 31,20X1, amounts. Insert a -0 - for any transactions that would not affect inventory, accounts payable, or net sales as originally reported