1 of 11 > 0/1 ! X Inventory should include all goods owned by the company regardless of whether the company holds physical possession or not As a result of a thorough physical inventory, Railway Company determined that it had inventory worth $180,000 at December 31. 2017. This count did not take into consideration the following transactions Rogers Consignment store currently has goods worth $35,000 on its sales floor that belong to Railway but are being sold on consignment by Rogers. The selling price of these goods is $50,000. Railway purchased $13,000 of goods that were shipped on December 27, FOB destination, that will be received by Railway on January 3 Determine the correct amount of inventory that Railway should report. $193.000 $228,000 $230,000 $215,000