The CPA is engaged to audit a client with a calendar year end. The client took a complete inventory on December 31st and adjusted its inventory account and detailed perpetual inventory records to agree with the physical inventory. The client considers a sale to take place in the period the goods are shipped. Which of the following is not a cutoff error but results in a timing difference? Recorded as Recorded by Shipped Sale Customer a. 1/2 1/2 1/4 b. 1/2 12/31 1/4 C. 12/30 12/31 1/2 d. 12/30 1/2 12/31