In connection with your examination of the nancial statements of Martinan inc. for the year ended December 3 1, your post-balance sheet date audit procedures disclosed the following items: - 1.]anuary 5: The funds for a $5 0,000 loan to the corporation made by Mr. Martinson on May 18 were obtained by him with a loan on his personal life insurance policy. The loan was recorded in the account Loan Payable to Ofcers. The source of the funds obtained by Mr. Martinson was not disclosed in the company records. - 2.]anuary 9: The mineral content of a shipment of ore en route on December 31 was determined to be 80 percent. The shipment was recorded at year end at