customer no. 00158 with a receivable balance of $730,225 on december 31 disputed receivables in the amount of $30,500, as a shipment of shoes was not received until january 2, 2023. further investigation showed that the customer ordered the goods on december 31, 2022, and they were not counted in inventory when the inventory was taken on that date. the freight carrier came by late in the day and picked up the goods, even though the warehouse was normally shut down for inventory on december 31, 2022. the goods were shipped to the fob shipping point. the receivable was paid in full on january 29, 2022.