Farley Bains, an auditor with Nolls CPAs, is performing a review of Suniand 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 irventory balance at year-end was $770,840. 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 es -45 or parentheseseg. (45)] Ending inventory-as reported 1. Induded in the company's count were goods with a cost of $234,880 that the company is holding on consignment. The goods belone to Nader Corporation. 2. The plyssical count did not include goods purchased by Sunland with a cost of $38,830 that were shipped FOB shipping point on December 28 and did not arrive at Suniand's warehouse until jantary 3. 3. Included in the Inventery account was $15,430 of office supplies that were stored in the warehouse and were to be used by the company's supervisors and minagers during the coming year. 4. The company received an order on December 29 that was booed and was sitting on the loading dock awaiting pick-up on December 31 . The shipper picked up the goods on Janfary 1 and dellvered them on January 6 . The shipping terms were FOB shipping polnt. The goods had a selling price of $40.110 and a cost of $29,740. The goods were not included in the count because they were sitting on the dock. 5. Included in the count was $48,000 of goods that were parts for a machine that the company no longer made. Glven the high-tech nature of Sunland's products, it was unlikely that these obsolete parts had any other use. However, management would prefer to keep them on the books at cost, "since that is what we paid for them, after all." Correct inventory