Blue Spruce Corp. is trying to determine the value of its ending inventory as of February 28, 2022, the company's year-end. The accountant counted everything that was in the warehouse as of February 28, which resulted in an ending inventory valuation of $50,500. However, she didn't know how to treat the following transactions so she didn't record them. (a1) For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (If item is not included in the ending inventory, then enter for the amounts.) (a) On February 26, Blue Spruce shipped to a customer goods costing $710. The goods were Not Included shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2 $ 0 (b) Not Included S 0 On February 26, Martine Inc. shipped goods to Blue Spruce FOB destination. The invoice price was $385 plus $20 for freight. The receiving report indicates that the goods were received by Blue Spruce on March 2. (c) Included $ Blue Spruce had $530 of inventory at a customer's warehouse on approval." The customer was going to let Blue Spruce know whether it wanted the merchandise by the end of the week, March 4. (d) Included