make the format of answer in the graphs not only written, thanks

On December 31,2023, Jen & Mink Clothing ( 18M ) performed the inventory count and determined the year-end ending inventory value to be $76000. It is now January 8, 2024, and you have been asked to double-check the year-end Inventory ilsting. J\&M uses a perpetual inventory system. Note: Only relevant items are shown on the inventory ilsting The following situations have been brought to your attention: 0. On Jansary 3, 2024, J8M recelved o shipment of 101 blue jackets, for $2.121 (item 77649 ). The inventory was purchased December 23, 2023. FOB destinauon from Global Threods. This inventory wos included in J\&M's inventory count and inventory isting b. On December 29,2023 , J8M sold scarves (ntem =5566 ) to a customer with a sale price of $710 and cost or $505. FOB shipping The order was shipped on December 30,2023 . J\&M has not included this inventory. c. Red Biazers (item 76193) were purchosed and shipped from international Co. on December 30, 2023, for $3,310,FOB shipping The shipment arrived January 5,2024 , and the opproprate party paid for the shipping charges or $330. Additional costs were $225 for import dutles and 562 for insurance during shpment J MM hos not included this inventory d. At year-end. J\&M is holding $4,832 of black ponts (item =10824) on consignment for designer Duke Co. This inventory was inciuded in 18M s invemory count and inventory listing: e. On December 31, 2023, J8M shipped white shirts (item 442911 . FOB destinotion costing $1,015 to a customer The customer was charged $1,400 and the customer recelved the goods on Jonuary 3, 2024. JSM has not included this inventory. Required: 1. In shusutions (o) zo (e) determine whether inventory should be included or fxcluded in inventory ar December 31, 2023, if the Inventory should be included, determine the correct inventory cost (Do not leeve ony empty spoces; input a wherever it is requited.)