(1) UBA pen/pencils LTD sells pen/pencils FOB destination. For the year ended December 31, the company reported Inventory of $78,000 and Cost of Goods Sold of $436,000.

a) Included in Inventory (and Accounts Payable) are $11,600 of pen/pencils held on consignment.

b) Included in the Inventory balance are $5,800 of office supplies held in UBA's warehouse.

c) Excluded from the Inventory balance are $8,800 of pen/pencils in the warehouse, ready to send to customers on January 1. UBA reported these pen/pencils as sold on December 31, at a price of $16,600.

d) Included in the Inventory balance are $3,400 of pen/pencils that were damaged in December and will be scrapped in January, with no recoverable value.

Required: What are the inventory for item A-D and what are the cost of goods sold for item A-D?

(Enter any decreases to account balances with a minus sign.)