Golf Ball Bob Inc. Sales Cut-off Analysis December 31, 2020 Accounts Account Date Customer Number Invoice Number Cash Delivery Receivable Expense Sales #1200 #7150 #5000 Sales Returns #5200 Product Cost 12/29/20 Golf Club Corp. 27137 8518 12,278 504 11,774 Auditor Comments shipped FOB shipping point 8,850 on 12/29/20 shipped FOB shipping point Ace Shoes 27100 v 8519 85,190 877 84,313 63,299 on 12/29/20 shipped FOB shipping point 12/30/20 Putt Putters 27158 V 8520 25,106 148 24,958 17,177 on 1/3/21 oreal memo sent to Champions Company 27121 v 8521 (8,076) (101) (7,975) 5,781 customer 12/31/20 Chipper Shop 27119 v 8522 17,856 389 17,467 Hole in One Inc. 27153 v 8523 38,901 419 38,482 28,861 on 12/31/20 Tournament Outfits v 8524 28,900 1/4/21 The Open Fields 27178 v 8525 28,900 43,910 800 43,110 Birdie Fashions 27117 8526 54,901 866 54,035 1/5/21 Par Pizza 27156 v 8527 71,370 1,400 69,970 Divots Dirt 27129 v 8528 55,555 1,035 54,520 Range Distributors 27160 V 8530 118,455 1,508 116,947 V = vouched to invoice copy and shipping records RP shipped FOB customer's Hong Kong Warehouse via 12,576 ocean container on 12/31/20 shipped FOB shipping point Noted in cash Rocipts Journal shipped FOB shipping point 33,625 on 1/4/21 shipped FOB shipping point 42,650 on 12/30/20 shipped FOB shipping point 51,070 on 1/5/21 shipped FOB shipping point 40,350 on 1/5/21 shipped FOB shipping point 88,880 on 1/6/21 none Auditor Action