Waterway Limited is trying to determine the value of its ending inventory as of February 28,2025 , the company's year-end. The accountant counted everything that was in the warehouse as of February 28 , which resulted in an ending inventory valuation of $51,500. However, she didn't know how to treat the following transactions so she didn't record them. (a1) For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (If item is not included in the ending inventory, then enter 0 for the amounts.) (a) On February 26, Waterway shipped to a customer goods costing $820. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (b) On February 26, Martine Inc. shipped goods to Waterway FOB destination. The invoice price was $420 plus $25 for freight. The receiving report indicates that the goods were received by Waterway on March 2. (c) Waterway had $580 of inventory at a customer's warehouse "on approval." The customer was going to let Waterway know whether it wanted the merchandise by the end of the week, March 4. (d) Waterway also had $480 of inventory at a Belle craft shop, on consignment from Waterway. (e) On February 26, Waterway ordered goods costing $725. The goods were shipped FOB shipping point on February 27. Waterway received the goods on March 1. (f) On February 28, Waterway packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $350 plus $35 for freight; the cost of the items was $270. The receiving report indicates that the goods were received by the customer on March 2 . (g) Waterway had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $460 and, originally, Waterway expected to sell these items for $640