Pomike Co. is a regional auto parts distributor. The company's system automatically bills customers net 10, f. o.b. shipping point. Pomike vendors' terms are net 30, f. o.b. shipping point, unless otherwise specified. At the end of the year 1, Pomike took a physical inventory, priced the inventory, and then compared it to its book inventory (general ledger inventory account), which indicated a difference. Review the possible reconciling items in the exhibit above to determine the correct adjusted physical and book inventory. The correct difference, if any, at the end of the year 1 will be calculated automatically. To enter an amount for a reconciling item, click in the cell and then enter increases as positive whole values and decreases as negative whole values, as appropriate. If a response is zero, enter a zero (0). Note: Unreconciled differences, if any, will be subsequently adjusted by the accounting staff in a journal entry. A B C D 1 Reconciliation of physical to book inventory: 2 3 Physical Book Differences 4 Unadjusted inventory values $365,000 $351,000 $5,000 5 6 Reconciling items 7 Unmatched receiving reports 0.00 8 Customer goods shipped, but not billed 0.00 9 Vendor drop shipments 0.00 10 Goods in-transit from vendor 0.00 11 Goods billed