Topi Inc. had the following inventory items at 12/31/xx Inventory items purchased from another company that cost $3,000 and were in transit on December 31 with shipping terms of FOB Shipping Point. Inventory items purchased from another company that cost $2,700 and were in transit orn December 31 with shipping terms of FOB Destination. Inventory items sold to another company that had cost $4,100 and were in transit on December 31 with shipping terms FOB Shipping Point. Inventory items sold to another company that had cost $2,800 and were in transit on December 31 with shipping terms FOB Destination. How much of the above items should be included in the company's inventory on the December 31 Balance Sheet