P$8\mathrm{.}1($LO $2_{,}3,4)$ Groupwork $($Various Inventory Issues$)$ The following independent situations relate to inventory accounting.

Kim Co$.$ purchased goods with a list price of $$175,000,$ subject to trade discounts of $20\%$ and $10\%,$ with no cash discounts allowable. How much should Kim Co $.$ record as the cost of these goods?

Keillor Company's inventory of $$1,100,000$ at December $31,2020,$ was based on a physical count of goods priced at cost and before any year$-$end adjustments relating to the following items.

a$.$ Goods shipped from a vendor f$.$o$.$b$.$ shipping point on December $24,2020,$ at an invoice cost of $$69,000$ to Keillor Company were received on January $4,2021.$

b$.$ The physical count included $$29,000$ of goods billed to Sakic Corp. fo$.$b$.$ shipping point on December $31,2020.$ The carrier picked up these goods on January $3,2021.$

What amount should Keillor report as inventory on its balance sheet?

$3.$ Zimmerman Corp. had $1,500$ units of part M$.$O$.$ on hand May $1,2020,$ costing $$21$ each. Purchases of part M$.$O$.$ during May were as follows.

$\backslash$table$[[,$Units,Unit Cost$],[$May $9,2,000,$$$22\mathrm{.}00],[17,3,500,23\mathrm{.}00],[26,1,000,24\mathrm{.}00]]$

Ashbrook Company adopted the dollar$-$value LIFO method on January $1,2020($using internal price indexes and multiple pools$).$ The following data are available for inventory pool A for the $2$ years following adoption of LIFO.

$\backslash$table$[[$Inventory$,\backslash$table$[[$At Base$-],[$Year Cost$]],$At Current Year Cost$],[1/1/20,$$$200,000,$$$200,000],[\frac{12}{31}\frac{?}{20},240,000,264,000],[12/31/21,256,000,286,720]]$

Computing an internal price index and using the dollar$-$value LIFO method, at what amount should the inventory be reported at December $31,2021?$

$5.$ Donovan Inc., a retail store chain, had the following informetion in its general ledger for the year $2021.$

$\backslash$table$[[$Merchandise purchased for resale,$$909,400$