(a1) Prepare a schedule to determine the correct inventory amount. (If an amount reduces the occount bolance then enter with a negative stgn preceding the number, eg - 15,000 , or parenthesis es. (15,000). Enter 0 if there is no effect.) Ending inventory-as reported 1. Included in the company's count were goods with a cost of $244,000 that the company is holding on consignment. The goods belong to Kroeger Corporation. 2. The physical count did not include goods purchased by Swifty with a cost of $40,000 that Were shipped FOB destination on December 28 and did not arrive at Swifty warehouse until January 3. 3. Included in the inventory account was $15,000 of office supplies that were stored in the Warehouse and were to be used by the company's supervisors and managers during the coming year. 4. The company received an order on December 29 that was boyed and sitting on the loading dock awaiting pick-up on December 31. The shipper picked up the goods on January 1 and delivered them on january 6 . The shipping terms were FOB shipping point. The goocks had a selting price of $36,000 and a cost of $22,000. The goods were not ind lided in the count because they were sitting on the dock: 5. On Decenber 29 , Swifty shipped goods with a selling price of $80.000 and a cont of Macthia had only ordered goods with a setling price of $12,000 and a cost of $8,000. However a sales manager at Swifty had author ized the shipment and said that if Machin Wanted to ship the goods back next week it could. 6. Included in the count was 534,000 of goods that were parts for a mischine that the compuny no longer thate. Given the high tech nature of switty's products, it was unlilwily that these obsolete parts had any other ise Hownerimanageinent would nrefer to keep them on the books at coes, "sance that is what we paid for thems after alf