On December 28, Arners Inc. shipped goods to Bridgeport FOB shipping point. The invoice was in the amount of $1,280 of which $50 reflected freight. Bridgeport received the goods on January 3 Should be included 1280 2. Bridgeport shipped $740 of goods on consignment to Beljira Ltd. on December 23. On December 31, Beljira informed Bridgeport that they had sold $600 of the goods Should be included 140 3. On December 29 Bridgeport sold and collected cash from a customer for inventory costing $1,560. The goods required assembling so the customer picked them up on January 2 Should not be included 4. Bridgeport shipped goods FOB destination on December 27 costing $2,280 and with a selling price of $2,880. The customer received the goods on January5. Should be included 600 5. Bridgeport was holding $4,820 of goods on consignment for Marshall Inc. which was included in Bridgeport's physical inventory count on December 31. Should not be included