9) The Mateo Corporation's inventory at December 31, 2016, had a cost of $400,000 based on a physical count, before considering the following: Merchandise costing $25,000, shipped f.o.b. destination from a vendor on December 28, 2016, was received by Mateo on January 3, 2017. . Merchandise costing $25,000, with a selling price of $37,000 was shipped from Mateo to a customer f.o.b. destination on December 26, 2016 and arrived at the customer's location on December 30, 2016. Merchandise costing $25,000, shipped f.o.b. shipping point from a vendor on December 30, 2016, was received by Mateo on January 5, 2017. . Merchandise costing $25,000, with a selling price of $32,000 was shipped from Mateo to a customer f.o.b. shipping point on December 30, 2016 and arrived at the customer's location on January 3, 2017. Merchandise costing $25,000, with a selling price of $40,000 was shipped from Mateo to a customer f.o.b. destination on December 28, 2016 and arrived at the customer's location on January 6, 2017. Consider Mateo Corporation's physical inventory count, what value should Mateo use to compare to the General Ledger inventory as of December 31, 2016? A) $450,000 B) S500,000. C) $425,000 D) $475,000. E) NOTA