Suppose that the concern is that a material amount of payables is unrecorded near year-end. The purchased goods are legitimate and have been received into inventory. That is, the inventory clerk has debited inventory. Indicate how the following selected data and ratios might present themselves. INDICATE THE APPARENT BEHAVIOR REV COS G Sales Revenue Costof Sales Purchases Cash disbursements Vouchers Payable Inventory PUR CD VPe USE THESE INDICATORS Recorded amount appears to be high Recorded amount appears to be low Recorded amount appears to be reasonable Ratio appears to be high Ratio appears to be low Ratio appears to be reasonable F INVe RATIO PUR/Vpe PUR/INVe PUR/CD COS/CD