For each of the independent situations described below select the appropriate inherent risk factor described and the effect of the inherent risk factor on the company's net income using the following:

$\backslash$table$[[,$Situation,Inherent Risk Factor,$\backslash$table$[[$Effect of Inherent Risk$],[$Factor on Company's$],[$Net Income$]]],[$a$.,\backslash$table$[[$Sales orders for a textbook distributor have increased $100\%$ over the last$],[$year$.$ Additionally, the company's inventory turnover has doubled since the$],[$previous year.$]],,],[$b$.,\backslash$table$[[$Gold Miner, Inc., has gold mines in a number of states. To hedge the price$],[$of its gold inventory, Gold Miner purchases gold futures contracts. The fair$],[$value of gold has declined significantly in the last few months.$]],,],[$c$.,\backslash$table$[[$Metal$,$ Inc., supplies copper pipes to home builders. During year $1,$ copper$],[$prices doubled. At any given time, a significant amount of inventory is in$],[$transit or located at job sites.$]],,],[$d$.,\backslash$table$[[$Joe$\text{'}$s Computers provides three$-$year money$-$back warranties on all laptops.$],[$During year $1,$ warranty claims decreased significantly and the company$],[$has not reduced the warranty reserve.$]],,],[$e$.,\backslash$table$[[$Global Co$.$ imports most of its products from a foreign supplier. During year$],[1,$ a new technology made part of the Global Co$.$ inventory obsolete.$]],,]]$