The June 30, 2021, year-end inventory balance of the Bonth Company is $900,000. You have been asked to review the following transactions to determine if they have been correctly recorded. a) Included in the year-end inventory balance was $110,000 of inventory damage by fire that cannot be sold. b. Materials purchased from a supplier and shipped to Bonth f.o.b. Shipping on June 26, 2021, were received on July 10, 2021. The invoice cost of $240,000 is not included in the preliminary inventory balance. At June 30, Bonth had $180,000 of merchandise on consignment to the Bo Company. This merchandise is not included in the preliminary inventory balance. On June 30, merchandise costing $105,000 was shipped to a customer f.o.b. Destination point and arrived at the customer's location on July 18, 2021. The merchandise was included in the preliminary inventory balance. On June 30, merchandise costing $180,000 was on consignment from Freetown Company. This merchandise is included in the preliminary inventory balance. c. d. e