URGENT

during the observation of physical inventory, the auditor determines that before the year end, the last receiving report is R489 and last shipping document is S980. Assuming the client uses sequentially numbered documents which of the following statement is correct?

A. any inventory received using receiving report after R489 should be included in the year-end inventory.

B. any inventory received using receiving report after R489 should be excluded from the year-end-inventory

C. Any inventory shipped to the customer using shipping documents after R890 should be excluded from the year-end-inventory.

D. any inventory shipped to the customer using shipping document before R890 should be included from the year-end inventory