The Counter Company just completed the year-end physical count of its inventory. The total value of inventory was determined to be $300,000. The following additional information came to light following the conclusion of the physical count: 1. The company included $20,000 of inventory that was shipped F.O.B. destination. 2. The company included $15,000 of inventory that was shipped F.O.B. shipping point. 3. The company did not include $25,000 of inventory that was being sold on consignment by johson Sales, a consignment dealer. The inventory is located at Johnson Sales, but it was still owned by The Counter Company at the time of its physical count of inventory. a) Should the $20,000 of inventory shipped F.O.B. destination be deducted from the $300,000 ? b) Should the $15,000 of inventory shipped F.O.B. shipping point be deducted from the $300,000 ? c) Should the $25,000 of consigned inventory be added to the $300,000 ? d) What is the correct value of inventory at year-end