Question 22 1.72 pts You are the senior on the December 31, 2021 annual audit of ECW, Inc. You are observing the physical inventory at December 31, 2021 You want to make sure there was a proper cutoff related to inventory Which of the following scenarios would be an illustration of a cutoff that was NOT effective? Assume title to goods pass to ECW when goods are received by ECW and title to goods pass to the customer when goods are shipped from Ecw. Certain goods were received in the inventory on January 3, 2022. The purchase invoice was recorded on January 5, 2022 O Certain goods were counted in inventory at the physical inventory on December 31, 2021. Those some goods were sold and recorded in sales on Jouwy 3, 2022 Goods were received in the warehouse on December 26, 2021. The purchase invoice was recorded December 31, 2022 Goods were shipped on December 29, 2021. The sales involce was recorded January 3, 2022