i am having trouble with my accounting hw.

i am having trouble with my accounting hw. can you helpIn your audit of Garza Company, you find that a physical inventory on December 31, 2010, showed merchandise with a cost of $441,000 was on hand at that date. You also discover the following items were all excluded from the $441,000. Merchandise of $61,000 which is held by Garza on consignment. The consignor is the Bontemps Company. Merchandise costing $33,000 which was shipped by Garza f.o.b. destination to a customer on December 31, 2010. The customer was expected to receive the merchandise on January 6, 2011. Merchandise costing $46,000 which was shipped by Garza f.o.b. shipping point to a customer on December 29, 2010. The customer was scheduled to receive the merchandise on January 2, 2011. Merchandise costing $73,000 shipped by a vendor f.o.b. destination on December 30, 2010, and received by Garza on January 4, 2011. Merchandise costing $51,000 shipped by a vendor f.o.b. seller on December 31, 2010, and received by Garza on January 5, 2011.