Blue Spruce Limited is trying to determine the value of its ending inventory as of February 28, 2025, 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 O for the amounts.) (a) On February 26, Blue Spruce shipped to a customer goods costing $710. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (b) (c) 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. Blue Spruce had $530 of inventory at a customer's warehouse "on approval." The $ SA (e) (c) 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) Blue Spruce also had $430 of inventory at a Belle craft shop, on consignment from Blue Spruce. On February 26, Blue Spruce ordered goods costing $795. The goods were shipped FOB shipping point on February 27. Blue Spruce received the goods on March 1. (f) On February 28, Blue Spruce packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $340 plus $35 for freight; the cost of the items was $260. The receiving report indicates that the goods were received by the customer on March 2. EA < A GA Belle craft shop, on consignment from Blue Spruce. (e) On February 26, Blue Spruce ordered goods costing $795. The goods were shipped FOB shipping point on February 27. Blue Spruce received the goods on March 1. > A (f) On February 28, Blue Spruce packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $340 plus $35 for freight; the cost of the items was $260. The receiving report indicates that the goods were received by the customer on March 2. SA +A (g) Blue Spruce had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $545 and, originally, Blue Spruce expected to sell these items for $685.