Calculation of inventories You are part of the team auditing Wellington Ltd. The audit senior asks you to verify the inventories at 30 June 2025. The company uses a perpetual method to account for inventories. In undertaking the task you note that there is a shipping container beside the main warehouse containing goods that Wellington Ltd intends to sell. You ask the accountant at Wellington Ltd h whether she plans to include the goods in the shipping container in the calculation of the inventories on hand at 30 June 2025. The accountant says that the goods will not be included. You then obtain a copy of the supplier's invoice in relation to the container of goods. The container was shipped on 24 June from Melbourne, marked FOB Melbourne, and the total invoice price was $250 000. The freight bill amounted to $16 000, with terms requiring payment within 30 days. The accountant says she will not pay the invoice until mid-July, and so the inventories will not be included in determining the inventories on hand at 30 June 2025. Required Present to your supervisor informing them: 1. Does Wellington Ltd have a liability that should be recorded at 30 June