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9 . Seahawks Inc . had the following consignment transactions during December Inventory shipped on consignment to Ashe Company $18 000 Freight paid by Seahawks

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9 . Seahawks Inc . had the following consignment transactions during December Inventory shipped on consignment to Ashe Company $18 000 Freight paid by Seahawks 900 Inventory received on consignment from Fenn Company 12000 Freight paid by Fenn 500 No sales of consigned goods were made through December 31 . Seahawks December 31 balance sheet should include consigned inventory at a . $18900 b . $18000 C. $12.500 d . $12000

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