On December 31, 2023, Jen \& Mink Clothing (J\&M) performed the inventory count and determined the year-end ending inventory value to be $81500, It is now January 8,2024 , and you have been asked to double-check the year-end inventory listing. J\&M uses a perpetual inventory system. Note Only relevant tems are shown on the imventorv fition The following situations have been brought to your attention 0. On January 3, 2024, J8M recelved a shipment of 112 bive jackets, for $3.584 (ltem 27649 ) The inventory was purchased December 23, 2023, FOG destination from Global Threads. This inventory was included in J.MM Ms inventory count and inventory listing b. On December 29.2023 , J8M sold scarves (tem =5566 ) to a custorner with a sale price or $820 and cost of $560, FOE shipping The order was shipped on December 30, 2023, JsM has not included this inventory. C. Red Blazers (ltem 6193 ) were purchased and shipped from international C0. on December 30,2023 , for $3,420, FOB shipping for import duties and $84 for inturnace du the appropriate parfy paid for the shipping charges of $440. Additional costs were $280 d. At year-end, 18M is holding $8.748 of block shipment, is:M has not included this inventory. in 18M5 inventory count and inventory listing Charged 51,400 and the customer recelved the goods on January 3, 2024. J8M has not included this inventory. Required: 1. In situations (a) to (e) determine whether inventory should be included or exduded in inventory at December a1, 2023, If the inventory should be included, determine the correct inventory cost. (Do not leave amy empty spoces; input o o wherever it is required.)