Current Attempt in Progress Pina Colada 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 $51,500. 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) On February 26, Pina Colada shipped to a customer goods costing $2,560. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (b) On February 26, Martine Inc. shipped goods to Pina Colada FOB destination. The invoice price was $600 plus $20 for freight. The receiving report indicates that the goods were received by Pina Colada on March 2. (c) Pina Colada had $640 of inventory at a customer's warehouse "on approval." The customer was going to let Pina Colada know whether it wanted the merchandise by the end of the week, March 4. (d) Pina Colada also had $880 of inventory at a Belle craft shop, $ on consignment from Pina Colada. (e) On February 26, Pina Colada ordered goods costing $940. The goods were shipped FOB shipping point on February 27. Pina Colada received the goods on March 1. (f) On February 28, Pina Colada packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $600 plus $20 for freight; the cost of the items was $275. The receiving report indicates that the goods were received by the customer on March 2. (g) Pina Colada had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $600 and, originally, Pina Colada expected to sell these items for $640