Sage Hill Inc. is trying to determine the value of its ending inventory as of February 28, 2017, the company's year-end. The accountant counted everything that was in the warehouse, as of February 28, which resulted in an ending inventory valuation of $52,040. However, she didn't know how to treat the following transactions so she didn't record them. For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (If item is not included in the ending inventory, then enter 0 for the amounts.) (a) On February 26, Sage Hill Inc. shipped to a customer goods costing $725. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (b) on February 26, Martine Inc. shipped goods to Sage Hill Inc. FOB destination. The invoice price was $383 plus $23 for freight. The receiving report indicates that the goods were received by Sage Hill Inc. on March 2. (c) Sage Hill Inc. had $500 of inventory at a customer's warehouse "on approval." The customer was going to let Sage Hill Inc. know whether it wanted the merchandise by the end of the week, March 4. (d) Sage Hill Inc. also had $364 of inventory at a Belle craft shop, on consignment from Sage Hill Inc.. (e) on February 26, Sage Hill Inc. ordered goods costing $706. The goods were shipped FOB shipping point on February 27. Sage Hill Inc. received the goods on March 1