Various environmental factors contribute to whether or not an individual meets physical activity recommendations. The refers to the buildings, roads, parks, supermarkets, and restaurants in a community that can impact the likelihood that those living in the community will walk, bike, and engage in physical activity.

At the end of the fiscal year, apha airlines has an outstanding non-cancellable purchase commitment for the purchase of 1 million gallons of jet fuel at a price of $4.10 per gallon for delivery during the coming summer. the company prices its inventory at the lower of cost or market. if the market price for jet fuel at the end of the year is $4.50, how would this situation be reflected in the annual financial statements?