On December $31,2023,$ Jen & Mink Clothing $($J&M$)$ performed the inventory count and determined the year$-$end ending inventory value to be $$85000.$ It is now January $8,2024,$ and you have been asked to double$-$check the year$-$end inventory listing. J&M uses a perpetual inventory system. Note: Only relevant items are shown on the inventory listing.

The following situations have been brought to your attention:

a$.$ On January $3,2024,$ J&M received a shipment of $119$ blue jackets, for $$4,641($Item #$7649).$ The inventory was purchased December $23,2023,$ FOB destination from Global Threads. This inventory was included in J&M$\text{'}$s inventory count and inventory listing.

b$.$ On December $29,2023,$ J&M sold scarves $($Item #$5566)$ to a customer with a sale price of $$890$ and cost of $$595,$ FOB shipping. The order was shipped on December $30,2023.$ J&M has not included this inventory.

c$.$ Red Blazers $($Item #$6193)$ were purchased and shipped from International Co$.$ on December $30,2023,$ for $$3,490,$ FOB shipping. The shipment arrived January $5,2024,$ and the appropriate party paid for the shipping charges of $$510.$ Additional costs were $$315$ for import duties and $$98$ for insurance during shipment. J&M has not included this inventory.

d$.$ At year$-$end, J&M is holding $$11,492$ of black pants $($Item #$10824)$ on consignment for designer Duke Co$.$ This inventory was included in J&M$\text{'}$s inventory count and inventory listing.

e$.$ On December $31,2023,$ J&M shipped white shirts $($Item #$4291),$ FOB destination costing $$1,285$ to a customer. The customer