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For This Question,refer to the Following Sermon

question 16

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For this question,refer to the following sermon. Intemperance is the sin of our land,and,with our boundless prosperity,is coming in upon us like a flood;and if anything shall defeat the hopes of the world,which hang upon our experiment of civil liberty,it is that river of fire....
In every city and town the poor-tax,created chiefly by intemperance,is [increasing the burden on taxpaying citizens]....The frequency of going upon the town [relying on public welfare] has taken away the reluctance of pride,and destroyed the motives to providence which the fear of poverty and suffering once supplied.The prospect of a destitute old age,or of a suffering family,no longer troubles the vicious portion of our community.They drink up their daily earnings,and bless God for the poor-house,and begin to look upon it as,of right,the drunkard's home....Every intemperate and idle man,whom you behold tottering about the streets and steeping himself at the stores,regards your houses and lands as pledged to take care of him,puts his hands deep,annually,into your pockets....
What then is this universal,natural,and national remedy for intemperance? it is the banishment of ardent spirits from the list of lawful articles of commerce,by a correct and efficient public sentiment;such as has turned slavery out of half our land,and will yet expel it from the world....
This however cannot be done effectually so long as the traffic in ardent spirits is regarded as lawful,and is patronized by men of reputation and moral worth in every part of the land.Like slavery,it must be regarded as sinful,impolitic,and dishonorable.That no measures will avail short of rendering ardent spirits a contraband of trade,is nearly self-evident.
Lyman Beecher,Six Sermons on the Nature,Occasions,Signs,Evils,and Remedy of Intemperance,1829
Which of the following led most directly led to the sentiments expressed in the excerpt above?

Definitions:

FIFO Method

"First-In, First-Out", an inventory valuation method where goods first added to inventory are the first ones considered sold.

Ending Inventory

The total value of goods available for sale at the end of an accounting period.

Income Statement

A financial statement that shows a company's revenues, expenses, and profit or loss over a specific period.

Inventory Costs

Inventory Costs include all expenses related to acquiring, storing, and managing inventory, including purchase price, warehousing, and logistics.