6. Based on a physical count of inventory on December 31, 2023, Roz Corporation had $120,000 of inventory in its warehouse on December 31, 2023. The following additional information is available: Goods costing $7,100 were purchased from a supplier and in transit to Roz on December 31, 2023, with terms F.O.B. shipping point (the goods arrived at Roz's warehouse on January 6, 2024). Goods costing $1,200 were returned by a customer on December 31, 2023. The customer had purchased the goods from Roz for $1,850. The goods were processed and returned to the warehouse on January 3, 2024; a credit note was issued to the customer on the same date. The correct amount of inventory to be reported by Roz on its December 31, 2023 balance sheet is: a) $128,950. b) $128,300. c) $127,100. d) $121,200. e) $120,000.