Heidi Company is preparing the 2021 yearend nancial statements. Prior to any adjustments, inventory is valued at P2,600,000. I I(:'ioods costing P250000 were received from a vendor on January 5, 2021. The related invoice was received and recorded on January 12, 2021. The goods were shipped December 31, 2021 F00 shipping point. I IGoods costing P350000 were shipped on December 31. 2021 to a customer FDB ship ping point. The goods were included in ending inventory for 2021 even though the sale was recorded in 2021. I A P350300 shipment of goods to a customer on December 31, 2021 F00 destination was not included in the year-end inventory. I The goods cost P250J000 and were delivered to the customer on January 15. 2021. The sale was properly recorded in 2021. I An invoice for goods costing P350,000 was received and recorded as a purchase on December 31, 2021. The related goods shipped FAS were in transit on December 31. 2021 and received on January 5, 2021 and were not included in the physical inventory. I A [31,050,000 shipment of goods to a customer on December 30, 2021 F00 destination was recorded as a sale in 2021. I The goods costing P8310000 and delivered to the customer on January 5, 2021 were not included in 2021 ending inventory