Columbus Limited is trying to determine the value of its ending inventory at February 28, 2014, 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 $48,000. However, she didn't know how to treat the following transactions so she didn't record them.
(a) On February 26, Columbus shipped to a customer goods costing $800. 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, Shira Inc. shipped goods to Columbus FOB destination. The invoice price was $350. The receiving report indicates that the goods were received by Columbus on March 2.
(c) Columbus had $620 of inventory at a customer's warehouse "on approval." The customer was going to let Columbus know whether it wanted the merchandise by the end of the week, March 4.
(d) Columbus also had $400 of inventory on consignment at a Palletine craft shop.
(e) On February 26, Columbus ordered goods costing $750. The goods were shipped FOB shipping point on February 27. Columbus received the goods on March 1.
(f) On February 28, Columbus packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $350; the cost of the items was $220.
The receiving report indicates that the goods were received by the customer on March 2.
(g) Columbus had damaged goods set aside in the warehouse because they are no longer saleable. These goods cost $400 and Columbus originally expected to sell these items for $600.

Instructions
For each of the above transactions, specify whether the item in question should be included in ending inventory and, if so, at what amount. For each item that is not included in ending inventory, indicate who owns it and what account, if any, it should have been recorded in.