Nash's Trading Post, LLC is trying to determine the value of its ending inventory as of February 28, 2022, 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 $45,500. However, she didn't know how to treat the following transactions so she didn't record them. (a1) For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at wha amount. (If item is not included in the ending inventory, then enter O for the amounts.) (a) Not Included On February 26, Nash shipped to a customer 44710 $ goods costing $790. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. (b) Not Included On February 26, Martine Inc. shipped goods to 45500 Nash FOB destination. The invoice price was $410 plus $15 for freight. The receiving report indicates that the goods were received by Nash on March 2. (c) Nash had $455 of inventory at a customer's Included 45955 warehouse "on approval." The customer was going to let Nash know whether it wanted the merchandise by the end of the week, March 4. A tA A (d)Nash also had $355 of inventory at a Belle craft Included 45955 shop, on consignment from Nash. (e) On February 26, Nash ordered goods costing Included 46840 $885. The goods were shipped FOB shipping point on February 27. Nash received the goods on March 1. (f) On February 28, Nash packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $315 plus $30 for freight; the cost of the items was $240. Included 46840 The receiving report indicates that the goods were received by the customer on March 2. (Nash had damaged goods set aside in the $ Not Included 46310 warehouse beause they are no longer saleable. These goods originally cost $530 and, originally, Nash expected to sell these items for $605. tA +A tA tA 4