After a physical count of its inventory, Whetzel Co. discovered that $400 of inventory is missing. Show how the required write-down of inventory would affect Whetzel Co.'s statements. Liabilities Equity Revenues Expenses Net Cash Assets Income Banks Company recognized $3,000 of depreciation expense on a delivery van. Liabilities Equity Revenues Expeses Net Cash Assets Income (D) (N) (D) (N) (1) (D) (N) In preparing the bank reconciliation for Heath Company, a company employee found that the bank statement included an NFS check that the company had received from a customer paying its account at Heath Company. Equity Liabilities Expenses Net Income Assets Revenues Cash