On December 31, 2021, there is a batch of commodities sold under FOB destination conditions in the shipping area, and this batch of commodities is not included in the inventory count middle. There is another batch of FOB goods delivered at the starting point. Because this batch of goods was delivered on January 3, it was not accounted for on December 31. Not included in the ending inventory count. Please explain the inventory, profit and loss, retained surplus, and liquidity of these two items for 2021 and 2022, respectively. The impact of the ratio.