1 10 points Required: 1. In situations (a) to (e) determine whether inventory should be included or excluded in inventory at December 31, 2020. If the inventory should be included, determine the correct inventory cost. (Do not leave any empty spaces; input a O wherever it is required.) Answer is complete and correct. Inventory Cost a. Exclude $ 0 b. Exclude $ EA 0 C. Include $ 4,251 d. Exclude $ 6A e. Include $ 0 1,195 2. Determine the correct ending inventory value at December 31, 2020. Starting with the unadjusted inventory value of $82,000, add or subtract any errors based on your analysis in Part 1. Assume all items that are not shown in the inventory listing are recorded correctly. Answer is complete but not entirely correct. Merchandise Inventory $ 76,554 1 10 points Required: 1. In situations (a) to (e) determine whether inventory should be included or excluded in inventory at December 31, 2020. If the inventory should be included, determine the correct inventory cost. (Do not leave any empty spaces; input a O wherever it is required.) Answer is complete and correct. Inventory Cost a. Exclude $ 0 b. Exclude $ EA 0 C. Include $ 4,251 d. Exclude $ 6A e. Include $ 0 1,195 2. Determine the correct ending inventory value at December 31, 2020. Starting with the unadjusted inventory value of $82,000, add or subtract any errors based on your analysis in Part 1. Assume all items that are not shown in the inventory listing are recorded correctly. Answer is complete but not entirely correct. Merchandise Inventory $ 76,554