Fred is a 29 year old golfer, who has been playing for 4 years. He is a 12 handicap. He is considering the Srixon ZX5 or the Mavrik Pro. Talk through major considerations and provide a recommendation that would be well suited for him. Include explanations about forged vs cast features, the look of the club, and overall feel.

As a result of a thorough physical inventory, waterway company determined that it had inventory worth $320200 at december 31, 2020. this count did not take into consideration the following facts: walker consignment currently has goods worth $47400 on its sales floor that belong to waterway but are being sold on consignment by walker. the selling price of these goods is $75900. waterway purchased $21900 of goods that were shipped on december 27, fob destination, that will be received by waterway on january 3. determine the correct amount of inventory that waterway should report.