For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (If item is not included in the ending inventory, then enter o for the amounts.) (a) On February 26, Splish Brothers shipped to a customer goods costing $850. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (b) On February 26, Martine Inc. shipped goods to Splish Brothers FOB destination. The invoice price was $445 plus $25 for freight. The receiving report indicates that the goods were received by Splish Brothers on March 2. (c) Splish Brothers had $405 of inventory at a customer's warehouse "on approval." The customer was going to let Splish Brothers know whether it wanted the merchandise by the end of the week, March 4. (d) Splish Brothers also had $305 of inventory at a Belle craft shop, on consignment from Splish Brothers. (e) On February 26, Splish Brothers ordered goods costing $785. The goods were shipped FOB shipping point on February 27. Splish Brothers received the goods on March 1. () On February 28, Splish Brothers packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $440 plus $30 for freight; the cost of the items was $365. The receiving report indicates that the goods were received by the customer on March (9) Splish Brothers had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $490 and, originally, Splish Brothers expected to sell these items for $655