Wildhorse Co. 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 $53,500. However, she didn’t know how to treat the following transactions so she didn’t record them.
For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (If the item is not included in the ending inventory, then enter 0 for the amounts.)

(a) On February 26, Wildhorse shipped to a customer goods costing $830. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2.
(b) On February 26, Martine Inc. shipped goods to Wildhorse FOB destination. The invoice price was $435 plus $15 for freight. The receiving report indicates that the goods were received by Wildhorse on March 2.
(c) Wildhorse had $450 of inventory at a customer’s warehouse "on approval." The customer was going to let Wildhorse know whether it wanted the merchandise by the end of the week, March 4.
(d) Wildhorse also had $350 of inventory at a Belle craft shop, on consignment from Wildhorse.
(e) On February 26, Wildhorse ordered goods costing $830. The goods were shipped FOB shipping point on February 27. Wildhorsereceived the goods on March 1.
(f) On February 28, Wildhorse packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $425 plus $30 for freight; the cost of the items was $350. The receiving report indicates that the goods were received by the customer on March 2.
(g) Wildhorse had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $520 and, originally, Wildhorse expected to sell these items for $660.