On December 31, 2023 , Jen \& Mink Clothing (JSM) performed the inventory count and determined the yest end ending inventary value to be $85500 it is now Januory 8.2024, and you have been asked to double-check the year-end inventiry listing jom utes a perpetuol inventory system. Note: Only relevant iens are shown on the inventory liating The following stuotions have been brought to your ortention: a. On January 3, 2024, 18M received a shipment of 120 blue jackets, for $4.800 (tsent 76491. The inventory was purchosed December 23, 2023. FOB destination from Global Threads. This inventory was included in jaMs inventory count and itventary listing b. On December 29. 2023. J\&M sold scarves (item =5566 ) to a customer with o sole price of $900 and cost of $600. Fo8 thipping The order was shipped on December 30.2023. js M has not included this inventory. c. Red Blazers (item #6193 ) were purchased and shipped from Internotionol Co. on December 30, 2023, for $3,500. FOB shipping The shipment arrived January 5,2024 , and the oppropriate party pold for the shipping charges of 5520 . Additional costs were $320 for import duties and $100 for insurance during shipment 3$M has not included this inventory: d. At year-end, J\&M is holding $11,900 of block pants (ttem =10824 ) on consignment for designer Duke Co. This inventory was included in J\&M s inventory count and inventory listing e. On December 31. 2023. J\&M shipped white shirts (ltem #4291). FOB destination costing \$1.300 to a customer. The customer wos charged $1,400 and the customer received the goods on Januory 3. 2024. JsM hos not included this inventory