Ayayai Corporation is trying to determine the amount of inventory it should report at its December 31 year-end. Identify which of the following items Ayayai should be including in inventory and at what amount. Included/Not Included Amount 1. $ 2. $ 3. Items On December 28, Arners Inc. shipped goods to Ayayai FOB shipping point. The invoice was in the amount of $1,370 of which $60 reflected freight. Ayayai received the goods on January 3. Ayayai shipped $780 of goods on consignment to Beljira Ltd. on December 23. On December 31, Beljira informed Ayayai that they had sold $570 of the goods. On December 29 Ayayai sold and collected cash from a customer for inventory costing $1.340. The goods required assembly, so the customer picked them up on January 2 Ayayai shipped goods FOB destination on December 27 costing $2,480 and with a selling price of $3.050. The customer received the goods on January 5. Ayayai was holding $5,480 of goods on consignment for Marshall Inc. which was included in Ayayai's physical inventory count on December 31. $ 4. 5