Current Attempt in Progress Indigo Corporation is trying to determine the amount of inventory it should report at its December 31 year-end. Identify which of the following items Indigo should be including in inventory and at what amount. Included/Not Included Amount 1. 2. $ 3. Items On December 28, Arners Inc. shipped goods to Indigo FOB shipping point. The invoice was in the amount of $1,150 of which $40 reflected freight. Indigo received the goods on January 3. Indigo shipped $750 of goods on consignment to Beljira Ltd. on December 23. On December 31, Beljira informed Indigo that they had sold $490 of the goods. On December 29 Indigo sold and collected cash from a customer for inventory costing $1.340. The goods required assembly, so the customer picked them up on January 2. Indigo shipped goods FOB destination on December 27 costing $2,270 and with a selling price of $2,760. The customer received the goods on January 5. Indigo was holding $4,660 of goods on consignment for Marshall Inc. which was included in Indigo's physical inventory count on December 31 > 4 $ > 5. $