Kananaskis Limited is trying to determine the amount of its ending inventory as at February 28, the company?s year end. The accountant counted everything in the warehouse in early March, which resulted in an ending inventory amount of $150,830. However, the accountant was not sure how to treat the following transactions, so he did not include them in the count. He has asked for your help in determining whether or not the following transactions should be included in inventory: