Janessa and Oakley have been tasked by their supervisor to audit the inventory accounts of Marin Co.. a retailer of exercise equipment in the United States and Europe. Janessa has learned that consumer tastes and preferences in Marin's industry change rapidly, meaning the inventory may fast become obsolete. As a result of this finding, which of the following would be pertinent considerations for Janessa and Oakley? (Select all that apply.) The pair should consider investigating whether physical inventory exists, to match up with the inventory records in the ledger. They should closely review inventory turnover ratios to determine if any notable inventory trends can be determined. They should pay careful attention to inventory valuation issues; being cognizant of the need for the inventory to be valued at the lower-of-cost-or-market. They should investigate whether inventory returns by the client have been appropriately recorded