You are auditing the december 31st end of the year inventory of abc company. abc uses a perpetual inventory system. all purchases and sales are on credit. ABC sold and shipped merchansie toa customer on decemeber 28th fob destination. it was received by the customer january 4. it was not included in abc's inventory. Is it necessary to adjust the inventory records by increasing inventory and accounts payable? if not what adjustments should be made?