Rondo Ltd$.($RL$)$ is a wholesaler operation, with an active warehouse. Staff at RL have prepared a preliminary list of inventory, following its count on November $30.$

a$.$ Goods counted in the physical inventory $ $346,000$

b$.$ Provincial sales tax on the amount in a$.27,680$

c$.$ Federal GST on the amount in a$.20,760$

d$.$ Goods that arrived from a supplier on December $2,$ shipped FOB shipping point on November $28.52,500$

e$.$ Goods that were shipped to a customer on November $28,$ shipped FOB shipping point. $54,900$

f$.$ Goods that were on consignment with a customer but sold by the customer on December $10.18,200$

g$.$ Interest cost on goods in a$,$ incurred during lengthy delivery period from supplier. $3,300$

h$.$ Goods that were in RL$$s warehouse on November $30,$ about to be shipped back to the supplier because of defects. $31,200$

i$.$ Cost of operating and heating the warehouse facility for the year so that goods are available for sale when needed. $66,600$

j$.$ Cost of freight to ship goods in a$,$ from suppliers to RL$,$ where RL is responsible for freight. $46,200$

k$.$ Cost of freight to ship goods from RL to customers during the year, where RL is responsible for freight. $59,400$