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Gary Kifer, an auditor with Neely CPAs, is performing a review of Martinez Inc's inventory account as at December 31. Martinez did not have a good year, and top managem. tis under pressure to boost reported net income. According to its inventory count, the inventory balance at year-end was $ 716,000. However, the following information was not considered when determining that amount. 1. 2. 3. Included in the company's count were goods with a cost of $ 256,000 that the company is holding on consignment. The goods belong to Anya Corporation. The physical count did not include goods purchased by Martinez with a cost of $ 36,000 that were shipped FOB shipping point on December 28 and did not arrive at Martinez's warehouse until January 3. Included in the inventory account was $ 18,000 of office supplies that were stored in the warehouse and were to be used by the company's supervisors and managers during the coming year, The company received an order on December 29 that was boxed and sitting on the loading dock awaiting pick-up on December 31. The shipper picked up the goods on January 1 and delivered thed on January 6. The shipping terms were FOB shipping point. The goods had a selling price of $ 44,000 and a cost of $ 25,000. The goods were not included in the count because they were sitting on the dock but the sale was not recorded in the records, On December 29, Martinez shipped goods with a selling price of $ 82,000 and a cost of $ 46,000 to Shawnee Sales Than na hwnne Sales hardered enors with a celine price 4. 5. 4. 5. The company received an order on December 29 that was boxed and sitting on the loading dock awaiting pick-up on December 31. The shipper picked up the goods on January 1 and delivered them on January 6. The shipping terms were FOB shipping point. The goods had a selling price of $ 44,000 and a cost of $ 25,000. The goods were not included in the count because they were sitting on the dock but the sale was not recorded in the records. On December 29, Martinez shipped goods with a selling price of $ 82,000 and a cost of $ 46,000 to Shawnee Sales Corporation FOB shipping point. The goods arrived on January 3. Shawnee Sales had only ordered goods with a selling price of $ 9.000 and a cost of $7.000. However, a sales manager at Martinez had authorized the shipment and said that if Shawnee wanted to ship the goods back next week, it could. Included in the count was $ 47,000 of goods that were parts for a machine that the company no longer sold. Given the high- tech nature of Martinez's products, it was unlikely that these obsolete parts had any other use. However, management would prefer to keep them on the books at cost, "since that is what we paid for them, after all' The parts have a net realizable value 6. of zero. Prepare a schedule to determine the correct inventory count amount of an amount reduces the account balance then enter with negative clon nerering the number -45 or parentheses es. (45). Ending inventory - as reported 716000 Goods belonging to Anya Corporation held on consignment Goods shipped FOB on December 28 and did not arrive at Martinez's warehouse until January 3 Office supplies stored in the warehouse and were to be used by the company's supervisors and managers Goods belonging to Martinez sitting on the loading dock awaiting pick-up on December 31 Goods shipped by Martinez in absence of Sales Obsolete goods that were parts for machine that the company no longer made $ Corrected inventory