Concord Corporation is trying to determine the value of its ending inventory as of February 28, 2022, the companys year-end. The accountant counted everything that was in the warehouse as of February 28, which resulted in an ending inventory valuation of $54,000. However, she didnt know how to treat the following transactions so she didnt 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 0 for the amounts.)

(a)		On February 26, Concord shipped to a customer goods costing $770. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2.		select an option IncludedNot Included		$enter a dollar amount
(b)		On February 26, Martine Inc. shipped goods to Concord FOB destination. The invoice price was $300 plus $20 for freight. The receiving report indicates that the goods were received by Concord on March 2.		select an option IncludedNot Included		$enter a dollar amount
(c)		Concord had $390 of inventory at a customers warehouse on approval. The customer was going to let Concord know whether it wanted the merchandise by the end of the week, March 4.		select an option IncludedNot Included		$enter a dollar amount
(d)		Concord also had $290 of inventory at a Belle craft shop, on consignment from Concord.		select an option IncludedNot Included		$enter a dollar amount
(e)		On February 26, Concord ordered goods costing $740. The goods were shipped FOB shipping point on February 27. Concord received the goods on March 1.		select an option IncludedNot Included		$enter a dollar amount
(f)		On February 28, Concord packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $400 plus $30 for freight; the cost of the items was $325. The receiving report indicates that the goods were received by the customer on March 2.		select an option IncludedNot Included		$enter a dollar amount
(g)		Concord had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $415 and, originally, Concord expected to sell these items for $660.		select an option IncludedNot Included		$enter a dollar amount