Irwin Company counted its ending inventory as $178,000 at January 31 year end. Upon review of the records, it was noted that the following items were in transit during the count: - Goods totaling $2,000 shipped by the supplier F.O.B. destination on January 31 were received on February 5 but were not counted by Irwin Company. - Goods totaling $5,000 shipped by the supplier F.O.B. shipping point on January 30 were received on February 2 but were not counted by Irwin Company. - Goods totaling $6,000 shipped by Irwin Company to a customer F.O.B. shipping point on January 31 were received by the customer on February 3 and were counted by Irwin Company. What is Irwin Company's correct inventory balance