The physical inventory for Ajak Manufacturing was taken on December 30, 1996, rather than December 31, because the client had to operate the plant for a special order the last day of the year. At the time of the clients physical count, you observed that acquisitions represented by receiving report number 2631 and all preceding ones were included in the physical count, whereas inventory represented by succeeding numbers was excluded. On the evening of December 31, you stopped by the plant and noted that inventory represented by receiving report numbers 2632 through 2636 was received subsequent to the physical count, but prior to the end of the year. You later noted that the final inventory on the