Determining Merchandise to Be Included or Excluded from Ending Inventory

a$.$ On December $31,$ the physical inventory excluded $$300$ of merchandise inventory set aside for expected shipment to a customer.

b$.$ On December $31,$ the physical inventory excluded $$1,200$ of merchandise inventory out on consignment in a customer's showroom.

c$.$ On December $31,$ the physical inventary excluded $$960$ of merchandise held on consignment.

Required

Review items a through $f$ and determine the adjusted inventory balance for year$-$end December $31.$

Adjusted inventory balance on December $31-$