Farley Bains, an auditor with Nolls CPAs, is performing a review of Sunland Company's Inventory account. Sunland did not have a good year, and top management is under pressure to boost reported income. According to its records, the inventory balance at year-end was $774,190. However, the following information was not considered when determining that amount. (a1) Prepare a schedule to determine the correct inventory amount. (Show amounts that reduce inventory with a negative sign eg.-45 or parentheses e.g. (45).)