13. (0,3 marks) Which of the following statements appears the most reasonable with respect to year-end inventory ? a. The purpose of year-end inventory is to determine whether the Stock Information System is reliable b. The purpose of year-end inventory is to determine whether any stock has been stolen c. The purpose of year-end inventory is to determine whether there is any obsolescent stock d. The purpose of year-end inventory is to determine the quantities to be used in the valuation of closing stock

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