QUESTIONS During the observation of physical inventory, the auditor determines that before the year end, the last roociving report is R489 and last shipping document is $890. Assuming the client uses sequentially numbered documents, which of the following statement is correct? any inventory received using receiving report after R489 should be included in the year-end inventory; any inventory roccived using receiving report after R489 should be excluded from the year-end inventory: O any inventory shipped to the customer using shipping document after R890 should be excluded from the year-end inventory: O any inventory shipped to the customer using shipping document before R890 should be included from the year-end inventory