D 7-1/ 01 ers bears ipping costs d. e. C. b. What Should Be Included in Inventory? several adjustments still need to be made. In particular, he believes that the following could affect his of his automotive parts shop. He has computed a tentative balance of NT$61,800 but suspects that Howard is trying to compute the inventory balance for the December 31, 2021, financial statements a. A shipment of goods that cost NT$2,000 was received on December 28, 2021. It was properly recorded as a purchase in 2021 but not counted with the ending inventory. NT$1,200) It was properly recorded as a purchase in 2022 but was counted with 2021's ending Another shipment of goods (FOB destination) was received on January 2, 2022, and cost inventory. (kena tolak) A NT$3,400 shipment of goods to a customer on January 3 was recorded as a sale in 2022 but was not included in the December 31, 2021, ending inventory balance. The goods cost NT$2,300. The company had goods costing NT$8,000 on consignment with a customer, and NT$6,000 of merchandise was on consignment from a vendor. Neither amount was included in the NT$61,800 1. 3. 4. rather figure. The following amounts represent merchandise that was in transit on December 31, 2021, and recorded as purchases and sales in 2021 but not included in the December 31 inventory. Ordered by Howard, NT$2,600, FOB destination Ordered by Howard, NT$900, FOB shipping point buyer bears shipping cost 2. Problems Sold by Howard, cost NT$3,400, FOB shipping point Sold by Howard, cost NT$5,100, FOB destination Required: 1. Determine the correct amount of ending inventory at December 31, 2021. 2. Assuming net purchases (before any adjustment, if any) totaled NT$79,200 and beginning inventory (January 1, 2021) totaled NT$38,700, determine the cost of goods sold in 2021. LO (2