A company's inventory on December $31,2024,$ was $$326,000$ based on a physical count priced at cost$,$ and before any necessary adjustm$$ for the following:

$2.$

Inventory costing $$23,000,$ shipped f$.$o$.$b$.$ destination from a vendor on December $28,2024,$ was received on January $3,2025.$

Inventory costing $$39,000$ was shipped to a customer f$.$o$.$b$.$ destination on December $28,$ arrived at the customer's location on January $2025.$

Inventory costing $$13,000$ was being held on consignment by another company.

What amount should the company report as inventory in its December $31,2024,$ balance sheet?

Multiple Choice$|$

$$326,000$

$$370,000$