Please check the answers ASAP

On December 31, 2023, Jen \& Mink Clothing (J\&M) performed the inventory count and determined the year-end ending inventory value to be $83000, 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 attentions a. On January 3, 2024. J\&M recelved a shipment of 115 biue jackets, for $4,025 (item th649). The inventory was purchased December 23, 2023. FOB destination from Giobal Threads. This inventory was included in J 8M s inventory count and inventory listing: b. On December 29,2023. J\&M sold scarves (item $5566 ) to a customer with a sole price of $850 and cost of $575, FOB shipping. The order was shipped on December 30,2023. 18M hos not included this inventory. c. Red Blazers (tiem \#6193) were purchased and shipped from international Co on Decomber 30,2023, for $3,450, FOB shipping. The shipment arrived January 5, 2024, and the appropriate party paid for the shipping charges of $470. Additional costs were $295 for import duties and $90 for insurance during shipment. 48M has not inciuded this inventory. d. At year-end, 8M is holding $9,900 of black pants (liem $10824 ) on consignment for designer Duke Co. This inventory was included in Jem's inventory count and inventory listing e. On December 31,2023,JM shipped white shirts (item $4291. FOB destination costing $1,225 to a customec. The customer was charged $1,400 and the customer fece ved the goods on January 3. 2024. sMM has not inclucled this inventocy. Required: 1. In situations (a) to (e) determine whether inventory should be included or excluded in inventory at December 31,2023 . If the inventory should be included, determine the correct inventory cost. (Do not leave any empty spaces; input a 0 wherever it is required.) 2. Determine the correct ending inventory value at December 31,2023 . Starting with the unadjusted inventory value of $83,000, add or subtract any errors based on your analysis in Part 1 . Assume all items that are not shown in the inventory listing are recorded. cotrectly