[Solved] Which of the following is the primary change of puberty? A) Maturation of the reproductive system B) Maturation of the nervous system C) A huge growth spurt in the brain D) Maturation of the endocrine system E) The beginning of autoerotic behaviors Physical Count: An actual count of merchandise or inventory on hand, often conducted at the end of an accounting period to verify the accuracy of records. Ending Inventory: The value of goods available for sale at the end of an accounting period, calculated as beginning inventory plus purchases minus cost of goods sold. Net Realizable Value: Net Realizable Value is the estimated selling price of goods, minus the estimated costs of completion and necessary selling costs, used for inventory valuation and accounts receivable. Inventory: The merchandise and supplies a company maintains with the end purpose of selling or manufacturing.