On December 31, 2023, Jen \& Mink Clothing (J\&M) performed the inventory count and determined the year-end ending inventory value to be $83500. 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 items are shown on the inventory listing. The following situations have been brought to your attention: 0. On January 3. 2024. J\&M received a shipment of 116 blue jackets, for $4.176 ittem a7649). The inventory was purchased December 23, 2023, FOB destination from Giobal Threads. This inventory was included in J8M s inventory count and inventory isting b. On December 29,2023 , J 8M sold scarves item =5566 ) to a customer with a sale price of $860 and cost of $580. FOB shpping. The order was shipped on December 30,2023 , J8M has not included this inventory. c. Red Blazers (item =6193 ) were purchased and shipped from intemational Co. on December 30,2023 , for $3,460. FOB shipping The shipment arrived Januaty 5,2024 , and the appropriate party paid for the shipping charges of $480. Adicitional costs were