Wildhorse Company is trying to determine the value of its ending inventory as at February 29, 2024, the company's year end. The accountant counted everything that was in the warehouse as at February 29 , which resulted in an ending inventory valuation of $64,000. However, he was not sure how to treat the following transactions, so he did not include them in inventory: For each of the below transactions, specify whether the item should be included in ending inventory, and if so, at what amount. 4. On February 27, Wildhorse shipped goods costing $970 to a customer and charged the customer $1,300. The goods were shipped FOB destination and the receiving report indicates that the customer received the goods on March 3. 5. On February 26, Teulon Company shipped goods to Wildhorse, FOB shipping point. The invoice price was $390 plus $25 for freight. The receiving report indicates that the goods were received by Wildhorse on March 2. 6. Wildhorse had $610 of inventory put aside in the warehouse. The inventory is for a customer who has asked that the goods be $ shipped on March 10. 7. On February 26, Wildhorse issued a purchase order to acquire goods costing $725. The goods were shipped FOB destination. The receiving report indicates that Wildhorse received the goods on March 2. 8. On February 26, Wildhorse shipped goods to a customer, FOB shipping point. The invoice price was $370 plus $26 for freight. The cost of the items was $280. The receiving report indicates that the goods were received by the customer on March 4 . What is the revised ending inventory valuation? Revised ending inventory valuation $