The mateo corporation's inventory at december 31, 2018, was $325,000 based on a physical count priced at cost, and before any necessary adjustment for the following: merchandise costing $30,000, shipped f. o.b. shipping point from a vendor on december 30, 2018, was received on january 5, 2019. merchandise costing $22,000, shipped f. o.b. destination from a vendor on december 28, 2018, was received on january 3, 2019. merchandise costing $38,000 was shipped to a customer f. o.b. destination on december 28, 2018, arrived at the customer's location on january 6, 2019. merchandise costing $12,000 was being held on consignment by traynor company. what amount should mateo corporation report as inventory in its december 31, 2018, balance sheet? (show your reasoning! )

For each of the following cases determine the ending balance in the inventory account. (hint: first, determine the total cost of inventory available for sale. next, subtract the cost of the inventory sold to arrive at the ending balance.)a. jill’s dress shop had a beginning balance in its inventory account of $40,000. during the accounting period jill’s purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. jill’s incurred $1,000 of transportation-in cost and $600 of transportation-out cost. salaries of sales personnel amounted to $31,000. administrative expenses amounted to $35,600. cost of goods sold amounted to $82,300.b. ken’s bait shop had a beginning balance in its inventory account of $8,000. during the accounting period ken’s purchased $36,900 of inventory, obtained $1,200 of purchases allowances, and received $360 of purchases discounts. sales discounts amounted to $640. ken’s incurred $900 of transportation-in cost and $260 of transportation-out cost. selling and administrative cost amounted to $12,300. cost of goods sold amounted to $33,900.a& b. cost of goods avaliable for sale? ending inventory?