he company's year-end. The accountant counted everything that was in the warehouse as of ebruary 28 , which resulted in an ending inventory valuation of $38,000. However, she did ot know how to treat the following transactions so she did not record them. (a) Bjorn had $400 of inventory on consignment at a Copenhagen craft shop. (b) On February 26, Bjorn shipped to a customer goods costing $800. The invoice price was $1,200. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (c) On February 26, Helsinki Inc. shipped goods to Bjorn FOB shipping point. The invoice price was $360, and the goods had cost Helsinki \$220. The receiving report indicates that the goods were received by Bjorn on March 2. (d) On February 26, Bjorn ordered goods costing \$720. The goods were shipped FOB destination on February 27. Bjorn received the goods on March 1. (e) On February 28, Bjorn packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $360; the cost of the items was $240. The receiving report indicates that the goods were received by the customer on March 2. Required: For each item above, determine whether the item should be (1) added to Bjorn's nventory, (2) subtracted from Bjorn's inventory, or (3) have no effect on Bjorn's inventory. how your adjustments by writing the amount to be adjusted in (1), (2), or (3) below. If there