ABC, Inc uses a periodic inventory system and reported $$300,000$ of inventory as of December $31,2014.$ Upon reviewing the company's records, the auditor noted the following items which may have been recorded incorrectly regarding their inventory.

a$)$ Goods purchased costing $$25,000$ were shipped f$.$o$.$b$.$ destination by a supplier on December $26$ and were received on Janua ABC received and recorded the invoice on December $29.$ The goods were not on hand for the physical count and therefore not in

b$)$ On December $28,2014,$ merchandise costing $$29,000$ was sold to XYZ Inc. XYZ had asked ABC to not ship the goods as they come and pick them up$.$ Because the merchandise was still on the loading dock waiting for pick up at year$-$end, the merchandise included in the inventory count. ABC has a mark$-$up on cost of $60\%.$ No sale was recorded as of December ${31}^{st}.$

c$)$ ABC had goods out on consignment with a selling price of $$20,000.$ Mark up on cost for this type of merchandise is $25\%.$ No s invoice was recorded; the goods were not included in the physical count because they were not in the warehouse.

Determine the effect of these errors on ABC's assets, liabilties, Total Equity, and Ending Inventory as of December $31,2014.$