You are engaged to perform an audit of the Giordani Corporation for the year ended December 31, 2013. You have decided to perform the following cutoff test for payables and accruals: Select all items greater than $25,000 for two business days before and after year-end from the purchases journal and ensure that all transactions are recorded in the proper period. During your firm?s observation of Giordani?s physical inventory you obtained the following cutoff information: the last receiving report number in 2013 was 49,745. Your audit work identified the following items for further investigation: See attached for full question....