Which of the following types of information are not required to be disclosed by management in a note disclosure when preparing financial reports? A. the method of inventory costing used B. information that is relevant to decision making C. forecasts of expected future earnings to help investors decide whether to invest in the company D. information that facilitates comparison with other companies' financial reports If ending inventory on December 31, 2019, is overstated, then A. gross profit for the year ended December 31, 2020, will be understated B. cost of goods sold for the year ended December 31, 2019, will be overstated C. cost of goods sold for the year ended December 31, 2020, will be understated D. gross profit for the year ended December 31, 2019, will be understated The journal entry to write inventory up to the net realizable value would be A. a credit to Losses B. a credit to Inventory C. a debit to Inventory D. a debit to COGS