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Gatineau Bank is considering giving Ayayai Corporation a short-term bank loan. Before doing so, it decides that further discussions with Ayayai's accountant may be desirable. One area of particular concern is the inventory account, which according to a recent physical inventory count has a balance of $264,300 at December 31. This count 1, Ayayai sold goods costing $37,300 to India based Moghul Company, FOB destination, on December 28. The goods are not expected to arrive in 2. The physical inventory count did not include goods costing $ 86,000 that were shipped to Ayayai,FOB shipping point, on December 27 and 3. Ayayai received goods costing $29,000 on January 2. The goods were shipped FOB shipping point on December 26 by Cellar Corp. The goods 4. Ayayai sold goods costing $50,000 to United Kingdom-based Sterling of Britain Ltd, FOB shipping point, on December 30. The goods were 5, On December 31, Schiller Corporation had $ 32,500 of goods held on consignment for Ayayai. The goods were not included in the physical 6. Included in the physical inventory count were $ 13,900 of parts for outdated products that the company had not been able to sell. It is unlikely India until January 12. The goods were not included in the physical inventory count, because they were not in the warehouse. were still in transit at year end. were not included in the physical inventory count. received by Sterling on January 8. They were not included in Ayayai's physical inventory count. inventory count that these obsolete parts will have any other use