On Decernber 31, 2023, Jen \& Mikk Clothing (\&\&M) performed the imventory count and deternined the yeot-end ending irventory value to be $78000. It is now January 8.2024 , and you have been asked to double check the yoar-end inventory lasting. perpotuat iriventory system. Note: Only relevant isems are shown on the inventory listing The following stuations have been brought to your attention a. On Janualy 3. 2024, 18M received a shpment of 105 blue jackets, for $2.625 (ttem 77649 . Ihe invenory was purchased December 23, 2023, FOG destination from Global Threads. This inventory wos included in it 4 s irmertofy count and inwertory listing? b. On December 29.2023, 18M sold scarves (titem 15566 t to a customer wath a sale peice of $750 and cont of $525. FOE shipping The order was shipped on December 30. 2023. JSM has not inctuded this inventory. The shipment arrived Jenuary 5,2024 , and the appropriate party paid for the shippang charges of 5370 Adctionai costs ware $245 for import dunies and $70 for insurance during shipment. JEM has riot included the invectary d. At yearend, 18M is holding $6200 of black pants pen a 40824 ) on consignment for designer Puki Co. Ihs inventory was included in 36M s inventory count ond inventory listing e. On December 31,2023 , JsM shipped white shits (litem z4291), FO0 destinoton costng S1ors to a cistome The customer wos Required: 1. In situations (a) to (o) determine whether inventory should be included or excluded in inventory at December 31,2023 if the inventory should be included, defermine the correct inventocy cost. (Do not leave any empty spoces, input a 0 wtierever it is required.) 2. Determine the correct ending iventory value of December 31,2023 . 5 tarting with the unadjusied imerisory value of 578,000 , add cofrectly