B It is possible that Ducaine’s supplier has made a clerical error in this case by issuing an invoice dated December 30, 2010 prior to the shipment of the goods on January 2, 2011. Ducaine should point out this error, particularly if discount terms apply to the purchase. One must also consider the possibility that Ducaine’s supplier is trying to manipulate its financial results for its fiscal year ended December 31, 2010. They may be attempting to include a sale in their fiscal year while at the same time including the merchandise inventory on their balance sheet. This would indicate that the supplier is not acting legally and ethically and Ducaine should reconsider whether or not they wish to do business with this supplier in the future.
