A business just completed its year-end physical inventory count. According to the count, there was $36,600 of merchandise on hand. Last week, the business purchased merchandise from two suppliers, $7,500 and $5,300, both on terms of FOB Destination. Both shipments were in transit at year end with next week delivery dates. In addition, another business held $3,300 of our inventory on consignment at year-end that was not included in the physical count. How much inventory should be reported on the year-end balance sheet? Select one: O a. $41,400 O b. $33,300 c. $52,700 O d. $39,900 e. $49,400