a$.$ Goods from a supplier costing $$630$ are in transit with UPS on December $31$ of the current year. The terms are FOB shipping point $($explained in the "Required" section$).$ Because these goods had not yet arrived, they were excluded from the physical inventory count.

b$.$ Plummer delivered samples costing $$1,710$ to a customer on December $27$ of the current year, with the understanding that they would be returned to Plummer on January $15$ of the next year. Because these goods were not on hand, they were excluded from the inventory count.

c$.$ On December $31$ of the current year, goods in transit to customers, with terms FOB shipping point, amounted to $$5,800($expected delivery date January $10$ of the next year$).$ Because the goods had been shipped, they were excluded from the physical inventory count.

d$.$ On December $31$ of the current year, goods in transit to customers, with terms FOB destination, amounted to $$1,700($expected delivery date January $10$ of the next year$).$ Because the goods had been shipped, they were excluded from the physical inventory count.

Required:

Plummer's accounting policy requires including in inventory all goods for which it has title. Note that the point where title $($ownership$)$ changes hands is determined by the shipping terms in the sales contract. When goods are shipped "FOB shipping point," title changes hands at shipment and the buyer normally pays for shipping. When they are shipped "FOB destination," title changes hands on delivery, and the seller normally pays for shipping. Compute the correct amount for the ending inventory. Note: If no adjustment is necessary, enter a $$0$ in the cell.

$\backslash$table$[[$Item$,$Amount$],[$Ending inventory $($physical count on December $31$ of the current year$),$$$,35,200$