Concord Limited is trying to determine the value of its ending inventory as of February 28, 2022, 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 $46,500. However, she didn't know how to treat the following transactions so she didn't record them. For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (a) Not Included $ On February 26, Concord shipped to a customer goods costing $2,320. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (b) Not Included $ On February 26, Martine Inc. shipped goods to Concord FOB destination. The invoice price was $700 plus $40 for freight. The receiving report indicates that the goods were received by Concord on March 2. (c) Included $ Concord had $600 of inventory at a customer's warehouse "on approval." The customer was going to let Concord know whether it wanted the merchandise by the end of the week, March 4. (d) Concord also had $840 of inventory at a Belle craft shop, on consignment from Concord. Included $ (e) Included $ On February 26, Concord ordered goods costing $1,200. The goods were shipped FOB shipping point on February 27. Concord received the goods on March 1. (f) Included $ On February 28, Concord packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $700 plus $40 for freight; the cost of the items was $280. The receiving report indicates that the goods were received by the customer on March 2. (g) $ Concord had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $700 and, originally, Concord expected to sell these items for $600