The storekeeper of Chaya Fumiture Manufacturer conducted a stock count of the inventory in the store and determined the value of physical inventory as RM355,125 as at 31 December 2018. The following information was subsequently provided by the accounts department: 1. Total of furniture sold to overseas furniture distributers with the terms FOB shipping point amounted to RM109,550. These sales are still in transit. Total of raw materials purchased with the terms FOB shipping point amounted to RM36,000. These purchases are still in transit. 3. 2. Total of furniture sold to fumiture stores within the Klang Valley with the terms FOB destination amounted to RM56,000. These sales are still in transit. 4. Total of raw materials purchased with the terms FOB destination amounted to RM54,100. These purchases are still in transit. 5. Total of furniture from Chaya Furniture on consignment at fumiture stores within the Klang Valley RM20,000. 6. Total furniture from other manufacturers placed on consignment at Chaya Fumiture amounted to RM3,000. Required Based on the above information, calculate the ending inventory to be included in Chaya Fumiture's books. b. a. (8 marks) For information provided by the accounts department (items 1- 6 in the question), explain the accounting treatment of the inventory Explain actions that can taken to fraudulently improve the appearance of the inventory value in business's financial statements. (18 marks) . (4 marks)