Should the following be in Brown’s inventory account at 12/31/10?

$80,000 of goods purchased by Brown. Terms were FOB Shipping point and they left the vendor’s warehouse on 1/1/11

$30,000 of goods held on consignment for Lucky’s.

$25,000 of fire damaged merchandise.

at discounted amount, would be in probably at LCM

$45,000 of products shipped to customer of Brown on 12/20/10 FOB Destination. Goods arrived on 1/3/11

$10,000 of product held by Discount Hardware on consignment from Brown