Shamrock Limited is trying to determine the value of its ending inventory as of February 28, 2017, the companys year-end. The following transactions occurred, and the accountant asked your help in determining whether they should be recorded or not. For each of the above transactions, specify whether the item in question should be included in ending inventory and, if so, at what amount.

(a)		On February 26, Shamrock shipped goods costing $840 to a customer and charged the customer $1,050. The goods were shipped with terms FOB shipping point and the receiving report indicates that the customer received the goods on March 2.		Included/Not Included		$
(b)		On February 26, Crain Inc. shipped goods to Shamrock under terms FOB shipping point. The invoice price was $500 plus $30 for freight. The receiving report indicates that the goods were received by Shamrock on March 2.		Included/Not Included		$
(c)		Shamrock had $750 of inventory isolated in the warehouse. The inventory is designated for a customer who has requested that the goods be shipped on March 10.		Included/Not Included		$
(d)		Also included in Shamrocks warehouse is $640 of inventory that Korenic Producers shipped to Shamrock on consignment.		Included /Not Included		$
(e)		On February 26, Shamrock issued a purchase order to acquire goods costing $920. The goods were shipped with terms FOB destination on February 27. Shamrock received the goods on March 2.		Included/Not Included		$
(f)		On February 26, Shamrock shipped goods to a customer under terms FOB destination. The invoice price was $410; the cost of the items was $250. The receiving report indicates that the goods were received by the customer on March 2.		Included/Not Included		$