Grouper Corp. is trying to determine the value of its ending inventory as of February 28, 2017, the company's year-end. The accountant counted everything that was in the warehouse, as of February 28, which resulted in an ending inventory valuation of $51,520. However, she didnt know how to treat the following transactions so she didnt record them. 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, Grouper Corp, shipped to a customer goods costing $815. 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 Grouper Corp. FO8 destination. The invoice price was $362 plus $23 for freight. The receiving report indicates that the goods were received by Grouper Corp, on March 2 (c) Grouper Corp, had $550 of inventory at a customer's warehouse "on approval. The customer was going to let Grouper Corp. know whether it wanted the merchandise by the end of the week, March 4 (a) Grouper Corp, also had $432 of inventory at a Belle craft shop, on consignment from Grouper Corp.. (e) On February 26, Grouper Corp. ordered goods costing $681. The goods were shipped FOB shipping point on February 27. Grouper Corp. received the goods on March 1. (t) On February 28, Grouper Corp. packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $343 plus 24 for freight; the cost of the items was $296 The receiving report indicates that the goods were received by the customer on March 2. (g) Grouper Corp. had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $375 and, originally, Grouper Corp. expected to sell these items for $620