3/ please answer part ( b) only i posted before two times but the answer not correct

Novak Limited is trying to determine the amount of its ending inventory as at February 28, the companys year end. The accountant counted everything in the warehouse in early March, which resulted in an ending inventory amount of $200,800. However, the accountant was not sure how to treat the following transactions, so he did not include them in the count. He has asked for your help in determining whether or not the following transactions should be included in inventory:

1.		Feb	1		Novak shipped $1,760 of inventory on consignment to Banff Corporation. By February 28, Banff had sold half of this inventory for Novak.
2.			19		Novak was holding merchandise that had been sold to a customer on February 19 but needed adjustments before the customer would take possession. The merchandise cost $960 and alterations cost $140. The customer plans to pick up the merchandise on March 2 after the alterations are complete.
3.			22		Novak shipped goods FOB shipping point to a customer. The merchandise cost $1,510. The appropriate party paid the freight costs of $9. The receiving report indicates that the goods were received by the customer on March 2.
4.			23		Novak received $1,590 of inventory on consignment from Craft Producers Ltd. By February 28, Novak had not sold any of this inventory.
5.			25		Novak purchased goods FOB shipping point from a supplier. The merchandise cost $1,370. The appropriate party paid the freight costs of $9. The goods were shipped by the supplier on February 26 and received by Novak on March 3.
6.			26		Novak purchased goods FOB destination from a supplier. The merchandise cost $1,520. The appropriate party paid the freight costs of $170. The goods were shipped by the supplier on February 27 and received by Novak on March 4.
7.			27		Novak shipped goods FOB destination costing $1,930 to a customer. The appropriate party paid the freight costs of $210. The receiving report indicates that the customer received the goods on March 7.
8.		Mar.	5		Novak had $1,940 of inventory isolated in the warehouse. The inventory is designated for a customer who has requested that the goods not be shipped until March 5.

(a)For each of the situations, specify whether the item should be included in ending inventory, and if so, at what amount. For each item that is not included in ending inventory, indicate who owns it and what account, if any, it should have been recorded in. (Round answers to 0 decimal places, e.g. 25.)

(b) Calculate the revised ending inventory amount? (Round answer to 0 decimal places, e.g. 25.)

												Include/Do not include			Amount	Ownership	Account
1.			Feb		1		Novak shipped $1,760 of inventory on consignment to Banff Corporation. By February 28, Banff had sold half of this inventory for Novak.
2.				19						Novak was holding merchandise that had been sold to a customer on February 19 but needed alteration before the customer would take possession. The merchandise cost $960 and alterations cost $140. The customer plans to pick up the merchandise on March 2 after the alterations are complete.
3.				22					Novak shipped goods FOB shipping point to a customer. The merchandise cost $1,510. The appropriate party paid the freight costs of $9. The receiving report indicates that the goods were received by the customer on March 2.
4.				23			Novak received $1,590 of inventory on consignment from Craft Producers Ltd. By February 28, Novak had not sold any of this inventory.							Do not includeInclude
5.				25			Novak purchased goods FOB shipping point from a supplier. The merchandise cost $1,370. The appropriate party paid the freight costs of $9. The goods were shipped by the supplier on February 26 and received by Novak on March 3.