Kari Downs, an auditor with Wheeler \& Co., CPAs, is performing a review of Sage Hill Company's inventory account. Sage Hill did not have a good year, and top management is under pressure to boost reported income. According to its record, the inventory balance at year end was $651,200. For each of the items identified, indicate whether it should be included, excluded, or has no effect on the year-end inveritory balance. 1. Goods on consignment from Kroeger Corporation were included in the count. 2. Goods shipped FOB destination on December 28 were not included in the count. The goods arrived at Sage Hill's warehouse on January 3. 3. A customer order awaiting pickup on December 31 was not included in the count. The shipping terms on the order were FOB shipping point. The order was shipped to the customer on January 2 . 4. A customer order shipped on December 29 was not included in the count. The shipping terms for the order were FOB shipping point. The customer received the order on January 3. Question Part Score Kari prepared the following schedule to document information that was not considered when determining the inventory amount. Kari prepared the following schedule to document information that was not considered when determining the inventory amount. Complete the schedule for Kari by calculating the correct inventory balance. Ending inventory - physical count 1. inventory: Goods on consignment from Kroeger Corporation wereincluded in the count. 2. inventory: Goods shipped FOB destination on December 28 were not included in the count :The goods ail 3. inventory: A customer order awaiting pickup on December 31 was not included in the count. The shippin 4. inventory: A customer order shipped on December 29 was not included in the count. The shipping terms Adjusted ending inventory