In situations $($a$)$ to $($e$)$ determine whether inventory should be included or excluded in inventory at December $31,2023.$ If the inventory should be included, determine the correct inventory cost.

$\backslash$table$[[,$Inventory Cost$],[$a$.,],[$b$.,7],[$c$.,7],[$d$.,>$

$2.)$ Determine the correct ending inventory value at December $31,2023.$ Starting with the unadjusted inventory value of $$82,500,$ add or subtract any errors based on your analysis Part $1.$ Assume all items that are not shown in the inventory listing are recorded correctly.