The Martingrove Co. counted and valued its inventory at year-end, and found $55,685 worth. However, their accounting system showed that there were two purchases that had not yet arrived. One had been shipped FOB destination, for $7,155, and the other had been shipped FOB shipping point, for $5,470. In addition, two sales made on the last day of the year would not have reached the customers. One, for $2,780, was shipped FOB destination, and the other, for $6,155, was shipped