can you show me step by step how to get the answer

on a 12/31/year 1 physical count) before considering the following transactions: 1. Goods shipped from BlueBird to a customer f.o.b. destination on 12/26/1, were received by the customer on 12/30/1. The sales price was $21,500 and the merchandise cost $14,200. 2. Goods shipped from BlueBird to a customer f.o.b. shipping point on 12/28/1, were received by the customer on 1/4/2. The sales price was $27,500 and the merchandise cost $12,500. 3. Goods shipped from BlueBird to a customer f.o.b. destination on 12/27/1, were received by the customer on 1/3/x2. The sales price was $42,000 and the merchandise cost $24,500. 4. Goods shipped to BlueBird f.o.b. shipping point on 12/20/1 were received on 1/4/2. The invoice cost was $40,000. 5. Goods shipped to BlueBird f.o.b. destination on 12/28/1, were received on 1/5/2. The invoice cost was $18,000. Required