Blossom Company is trying to determine the value of its ending inventory as at February 29, 2024, the company's year end. The accountant counted everything that was in the warehouse as at February 29, which resulted in an ending inventory valuation of $61,000. However, he was not sure how to treat the following transactions, so he did not include them in inventory: (a) For each of the below transactions, specify whether the item should be included in ending inventory, and if so, at what amount