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Cullumber Limited is trying to determine the value of its ending inventory as of February 28, 2027, the company's year-end. The accountant counted everything that was in the warehouse as of February 28 , which resulted in an ending inventory valuation of $50,880. However, she didn't know how to treat the following transactions so she didn't record them. For each of the below transactions, specify whether the item in question should be included in ending inventory, and if so, at what amount. For each item that is not included in ending inventory, indicate who owns it and what account, if any, it should have been recorded in. a. On February 26, Cullumber shipped to a customer goods costing $848. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. b. On February 26, Ivanhoe Inc. shipped goods to Cullumber FOB destination. The invoice price was $371 plus $33 for freight. The receiving report indicates that the goods were received by Cullumber on March 2. c. Cullumber had $530 of inventory at a customer's warehouse "on approval." The customer was going to let Cullumber know whether it wanted the merchandise by the end of the week, March 4. d. Cullumber also had $424 of inventory at a Oriole craft shop, on consignment from Cullumber. e. On February 26, Cullumber ordered goods costing $795. The goods were shipped FOB shipping point on February 27. Cullumber received the goods on March 1. f. On February 28, Cullumber packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $371 plus $33 for freight; the cost of the items was $302. The receiving report indicates that the goods were received by the customer on March 2. g. Cullumber had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $424 and, originally, Cullumber expected to sell these items for $636. Should not be included Should not be included Should be included Should be included Should not be included Should be included Should not be included $ 0 $ $ $ $ $ $ CullumberLimited v Customers Seller Customers No entryis recorded No entry is recorded Sales Revenue and Accounts Receivablea Sales Revenue and Accounts Receivablea