State wether you agree or disagree with the financial reporting practice employed, and what principle$/$assumption was followed or violates. At the end of its $2021$ fiscal year, the company recieved an order from a customer for $$6,600.$ The merchandise will ship early in $2022.$ Because the sale was made to a long$-$time customer and the invoice was paid in $2021,$ the controller recorded the sale in $2021.$