he merchandise inventory in Blossom Company was counted after the close of business on December 31, 2017, the company's year end. It was determined that the total cost of this inventory was $57,800. Blossom w e correct amount that should be reported on the company's December 31, 2017, balance sheet or if an adjustment needs to be made for any of the following items: a) The count included items costing $1,300 that had been sold but are being held for alterations. The customers have paid in full for these iems b) Blossom Company has $4,450 of merchandise held on consignment for a local designer. These items were included in the inventory count. c) A shipment of inventory costing $2,600 was received on January 2, 2017. It had been shipped by the seller on December 30, FOB shipping point. Freight charges are $350. These items were not included in the in d) A second shipment of inventory costing $4,730 was received on lanuary 3, 2017. It had been shipped hy the seller on December 31, FOB destination. Freight charges are $360. These items were also not included termine the correct amount of Blossom Company's merchandise inventory at December 31, 2017. (Do not leave any answer field blank. Enter 0 for amounts. Enter negative amounts using either a negat he number e.g. -45 or parentheses e.g. (45).) The correct cost of inventory is: otal cost per inventory count (a) Inventory held for alterations (b) Inventory held on consignment (c) Goods shipped FOB shipping point prior to Dec. 31 Freight on inventory purchase (d) Goods shipped FOB destination prior to Dec. 31 Freight on inventory purchase