E6.2 (LO 1) AP Kari Downs, an auditor with Wheeler \& Co., CPAs, is performing a review of Depue Company's inventory account. Depue did not have a good year, and top management is under pressure to boost reported income. According to its record, the inventory balance at year end was $740,000. Kari prepared the following schedule to document information that was not considered when determining that amount: Inst a. For each of the items identified, indicate whether it should be included, excluded, or has no effect on the year-end inventory balance. b. Complete the schedule for Kari by calculating the correct inventory balance