2 of 12 (21) YouTube Sign In to Get Start... Capital One | Accou.. Fitbit View Policies Current Attempt in Progress Umatilla Bank and Trust is considering giving Oriole Company a loan. Before doing so, it decides that further discussions with Oriole's accountant may be desirable. One area of particular concern is the Inventory account, which has a year-end balance of $324,800. Discussions with the accountant reveal the following. Oriole shipped goods costing $30,900 to Hemlock Company FOB shipping point on December 28 . The goods are not expected to reach Hemlock until January 12 . The goods were not included in the physical inventory because they were not in the warehouse. The physical count of the inventory did