Skysong, Inc. is trying to determine the value of its ending inventory as of February 28, 2022, 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 $51,500. However, she didn't know how to treat the following transactions so she didn't record them. (a1) 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, Skysong shipped to a customer goods costing $630. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. $ Included Not Included (b) On February 26, Martine Inc. shipped goods to Skysong FOB destination. The invoice price was $375 plus $35 for freight. The receiving report indicates that the goods were received by Skysong on March 2. (c) Skysong had $395 of inventory at a customer's warehouse "on approval." The customer was going to let Skysong know whether it wanted the merchandise by the end of the week, March 4.