Sun Company is trying to determine the value of its ending inventory as of March 31, 2014, the companys year-end. The following transactions occurred, and the accountant asked your help in determining whether they should be recorded or not. (a) On March 30, Sun shipped to a customer goods costing $1,000. The goods were shipped FOB destination, and the receiving report indicates that the customer received the goods on April 1. (b) On March 28, Wholesale Inc. shipped goods to Sun FOB shipping point. The invoice price was $600 plus $20 for freight. The receiving report indicates that the goods were received by Sun on April 2. (c) Sun had $750 of consigned goods from Frederick Inc. (d) Sun had $380 of inventory at Stephens Variety, on consignment from Sun. (e) On March 29, Sun ordered goods costing $640. The goods were shipped FOB destination on March 31. Sun received the goods on April 3. (f) A customer returned goods to Sun on March 31. Upon inspection, the goods were found to be undamaged and were accepted as returned goods. These goods originally cost $400 and Sun sold them for $640. Instructions For each of the above transactions, specify whether the item in question should be included in ending inventory, and if so, at what amount. For each item that is not included in ending inventory, indicate who owns it and what account, if any, it should have been recorded in.