need help with 8.3

Olvas balance sheet at oriable Goods and Costs) Assume that in an annual find the following transactions near the closing date. d Costs) 883 (LO 2) (Inventoriable December 31, 2020, you find the Assume that in an annual audit of Harlowe Inc. ne fabricated to order for a customer, was finished and specifically ing room on December 31, 2020. The customer was billed on that date and the luded from inventory although it was shipped on January 4, 2021 costing $2,800 was received on January 3, 2021, and the related purchase invoice uary 5. The invoice showed the shipment was made on December 29, 2020. feb 1. A special machine, fabricat back part of the shipping room machine excluded from invento 2. Merchandise costing $2,800 was recorded January 5. The invoice she destination. 2 A packing case containing a product costing $3,400 was standing in the shipping room when the nhysical inventory was taken. It was not included in the inventory because it was marked "Hold for shipping instructions." Your investigation revealed that the customer's order was dated December 18. 2020, but that the case was shipped and the customer billed on January 10, 2021. The product was a stock item of your client. 4. Merchandise received on January 6, 2021, costing $680 was entered in the purchase journal on January 7, 2021. The invoice showed shipment was made f.o.b. supplier's warehouse on December 31, 20. Because it was not on hand at December 31, it was not included in inventory. merchandise costing $720 was received on December 28, 2020, and the invoice was not recorded. the hands of the purchasing agent; it was marked "on consignment. You located it in the hands of the Instructions iming that each of the amounts is material client's inventory, and give you is is material, state whether the merchandise should be included in the and give your reason for your decision on each item Intory ol) Colin Davis Machine Company main- In for increases during the