Wong Company is trying to determine the value of its ending inventory as of 31 December 2020, the company's year-end. The following transactions occurred, and the accountant asked for your help in determining whether the inventories should be recorded or not. (a) The physical count of the inventory did not include goods costing RM21,000 that were shipped to Wong Company, FOB destination on 28 December because they were still in transit as at 31 December 2020. (b) On 29 December, YBS Engineering shipped goods to Wong Company under terms FOB shipping point. The invoice price was RM4,600 plus freight cost RM200. The receiving report indicates that the goods were received by Wong Company on 3 January 2021. FH DFA5034 1/8 FINANCIAL ACCOUNTING 3. Continued... 25 NOVEMBER 2021 (c) Wong Company realised that they had damaged goods set aside in the warehouse because they are no longer saleable. The company expected to sell these goods for RM2,300 which the original cost of the goods is RM1,500. (d) Wong Company sold goods costing RM9,000 to Mu'jam Sdn. Bhd. at the selling price of RM14,000 which include delivery cost RM500, FOB shipping point on 29 December 2020. The goods are not expected to arrive at Mu'jam Sdn. Bhd. until 4 January 2021. (e) On 31 December, Wong Company shipped goods to a customer under terms FOB destination. The invoice price was RM2,200; the cost of the items was RM1,700. The receiving report indicated that the goods were received by the customer on 4 January 2021. Required For each of the above transactions, specify whether the item in question should be included in Wong Company's ending inventory as at 31 December 2020, and if so, at what amount