For each of the below transactions, specify whether the item should be included in ending inventory, and if so, at what amount. 1. 2. Wildhorse Company shipped $870 of inventory on consignment to Sandhill Company on February 20. By February 28, Sandhill Company had sold $380 of this inventory for Wildhorse. On February 28, Wildhorse was holding merchandise that had been sold to a customer on February 25 but needed some minor alterations. The customer has paid for the goods and will pick them up on March 3 after the alterations are complete. This inventory cost $490 and was sold for $880.