Max Petfood Ltd. is preparing an inventory listing for April 30, its fiscal year-end. The following items have been identified: Description Cost Shipment from supplier, arrived in April 29, but inspected, $65,200 found defective, and will be returned. Shipment from supplier, in transit April 30, arrived May 2, $21,700 shipped FOB destination. Shipment from supplier, in transit April 30, arrived May 10, $6,050 shipped FOB shipping point. Required: Identify the items above that must be included in inventory of Max Petfood Ltd. as of April 30. Shipment from supplier, arrived in April 29, but inspected, found defective, and will be returned. $65,200 Choose... - Shipment from supplier, in transit April 30, arrived May 2, shipped FOB destination. $21,700 Choose... - Shipment from supplier, in transit April 30, arrived May 10, shipped FOB shipping point. $6,050 Choose... Include Exclude