Sunland Company 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 $48,500. 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 for the amounts.) Not Included On February 26, Sunland shipped to a customer goods costing $640. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2 (6) Not Included On February 26, Martine Inc. shipped goods to Sunland FOB destination. The invoice price was $305 plus $35 for freight. The receiving report indicates that the goods were received by Sunland on March 2. (c) Included Included s Sunland had $470 of inventory at a customer's warehouse "on approval. The customer was going to let Sunland know whether it wanted the merchandise by the end of the week, March Sunland also had $370 of inventory at a Belle craft shop, on consignment from Sunland. Included (e) Included Included $ On February 26, Sunland ordered goods costing $765. The goods were shipped FOB shipping point on February 27. Sunland received the goods on March 1. Included On February 28, Sunland packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $390 plus $20 for freight; the cost of the items was $325. The receiving report indicates that the goods were received by the customer on March 2. Not Included $ Sunland had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $450 and, originally, Sunland expected to sell these items for $670