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On December 31, 2023, Jen \& Mink Clothing (J8M) performed the inventory count and determined the year-end ending imeritary. value to be $84000 it is now January 8,2024 , and you have been asked to double-check the yedt end inventory listing. 16M uses a perpetual inventory system. Note: Only relevant items are shown on the inventory listing. The following situations have been brought to your attention: a. On January 3, 2024, J8M received a shipment of 117 blue jackets, for $4,329 (item a7649. The inventory was purchased December 23, 2023, FOB destination from Global Threads. This inventory was included in JAM s inventory count and irwentory isting b. On December 29,2023 , 18M soid scarves (ftem 45566 ) to a customer with a sale price of 5870 and cost of $585, FOB shipping The order was shipped on December 30,2023, 16M has not included this inventory c. Red Blazers (them $6193 ) were purchased and shipped from international Co. on December 30,2023 , for 53,470, Foe shipsing . The shipment armved January 5.2024 , and the appropriate party paid for the shipping charges of $490. Additional costs were 5305 for import duties and $94 for insurance during shipment. 38M has not included this inventory. d. At yearend, J8M is holding $10,688 of black pants (ttem 410824 ) on consignment for designer Duke Ca. Thes inventory was included in J8M's inventory count and inventary listing e. On December 31, 2023, J8M shipped white shirts (ttem 24291 . FOB destination costing $1255 to a customec. The customer wis charged $1,400 and the customer received the goods on lanuary 3,2024. 38M has not included the inventory Required: 1. In situations (a) to (e) determine whether inventory should be included or excluded in inventory at December 31,2023 . if the inventory should be included, determine the correct inventory cost. (Do not leave ony empty speces; input a 0 wherever it is required.)