"Analyze the above information and calculate a corrected amount for the ending inventory count"

The blue Spruce Company has just completed a physical inventory court at year end. December 31, 2022. Only the items on the shelves, in storage, and in the receiving area were counted and costed or the FIFO basis. The inventory amounted to $77.600. During the audit. the independent CPA discovered the following additional information. There were goods in transit on December 31, 2022, from supplier with terms FOB destination, costing $9.900. Because the goods had not arrived, they were excluded from the physical inventory count. (b) On December 27. 2022 a regular customer purchased goods for cash amounting to $1. 100 and had them shipped to a bonded warehouse for temporary storage on December 28, 2022, The goods were shipped via common carrier with terms FOB shipping point. The customer picked the goods up from the warehouse on January / 2023. Blue Spruce Company had paid $550 for the goods and because they were in storego Blue Spruce included them in the physical inventory count. Blue Spruce Company, on the date of the inventory received police from a suppller that woods ordered earlier. at a cost of $4.100, had been celive'ed to the transportation compary on Deneriber 28 2022, the terms were | OB shipping point. Because the shipment had not arrived on December 31: 2002, it was excluded from the physical inventory. On December 31, 2020, there were goods in in seeit to custo re s, with terms | OB shipping point, amounting to 5830 (expected delivery on January 1:3023). Because the goods had been's foped, they were excluded from the physical inventory count. lel On December 31, 2022. Blue Spruce Company sripped $2,400 worth of goods to = customer. FOU destination. The goods arrived on January 5, 2023. Because the El the hot on land, they were not included in the physical inventory count. Blue Spruce Company, as the consignes fortime it that cost $2.500. Because these goods were on hand as of December 31, 2022. they were inclue riventury count