The Jain Company has just completed a physical inventory count at year end, December 31, 2020. The inventory amounted to $85,000. During the audit, the internal auditor discovered the following information. Select proper adjustment for the following records for Jain Company: Record #1: There were goods in transit costing $10,000 from a supplier with shipping term FOB destination on December 31, 2020. Because the goods had not arrived, they were excluded from the physical inventory count. The proper adjustment for this record is (Select] Record #2: Merchandises of value $28,000 were held on consignment by a consignee, Macy's, on the date of the inventory count. They were excluded from the physical inventory count. The proper adjustment for this record is (Select] Record #3: Jain sold goods costing $6,000 to Button Company FOB destination on December 28, 2020. The goods are not expected to reach Button until January 12, 2021. The goods were not included in the physical inventory because they were not in the warehouse. The proper adjustment for this record is (Select] Record #4: Jain Company, as the consignee, held goods on consignment that cost $3,000. Because these goods were on hand as of December 31, 2020, they were included in the physical inventory count. The proper adjustment for this record is [ Select ]