Problem #3: Calculate ending inventory value. Paws R Us has an ending inventory balance of $345,000. Below is information related to the inventory account. A. Paws R Us bought goods costing $125,000 on 12/27, terms FOB shipping point. The goods shipped on 12/2S B. Paws R Us is holding consigned goods worth $15,600 for Fish R Us. Even though the goods are in Paws R C. Paws R Us sold goods of $32,500 on 12/29, terms FOB destination. The goods were shipped on 12/31 and Determine the correct ending inventory amount as of 12/31. and arrived to Paws R Us warehouse on 1/3. Since the goods were not at the warehouse on 12/31, they were not included in the ending inventory amount. Us warehouse, they are not included in ending inventory. arrived to the customer on 1/4The goods were not included in ending inventory since they were not in the warehouse. s were S and arrived to the customer on 1/3. The goods were not included in ending inventory since they were not i the warehouse E. Paws R Us paid $54,000 in cash for goods on 12/26, terms FOB destination. The goods were shipped on 12/28 and arrived to Paws R Us warehouse on 1/2. Since the goods were paid for on 12/26, they were included in ending inventory. F. Pet Planet is holding consigned goods for Paws R Us as of 12/31. The goods have a value of $25,500. Th goods were not included in ending Inventory of Paws R Us. Problem #4: Lower-of-cost-or-market (LCM) Calculate inventory for Sammy's Sunglass Shop by applying LCM. Write answers on the HW sheet to turn SunglassesUnitsUnit Cost 25 21 17 Model 1 Model 2 Model 3 S35 $28 $39 Market $30 $32 $45