Blue Taco has three inventory items. A physicalcount at year end (12/31) revealed the following inventory values:

A: $50,000

B: $100,000

C: $150,000

The following issues must also be considered:

• The company sold $20,000 of product A to a customer on 12/29 FOB shipping point. It arrived on 1/2.
• The company purchased $30,000 of product B from a supplier on 12/30, FOB shipping point. It arrived on 1/3. There was also freight-in of $1000.
• There is $100,000 of product C out on consignment at another store. The store gets a 10% commission when it sells product C.

What value of A, B, and C should be recorded on the books?