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Exhibit 31-1 MATCH a Term or Structure from the List Below to Below

question 7

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Exhibit 31-1
MATCH a term or structure from the list below to each of the following definitions or names. Place the letter of the term or structure in the blank to the left of the definition or name which it describes.

-____ Amorphous polymers that have the ability to stretch out and spring back to their original shape.


Definitions:

Inventory Errors

Inventory errors are discrepancies between the actual physical inventory and the reported inventory in a company's accounting records, often leading to financial statement inaccuracies.

Consignor

The manufacturer in a consigned inventory arrangement.

Consignment

A business arrangement where goods are left in the possession of another party to sell, but the owner retains ownership until the goods are sold.

Days' Sales

Refers to the ratio that indicates how many days worth of sales a company has in inventory, providing insight into inventory management efficiency.

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