A company's inventory on December 31,2024 , was $342,000 based on a physical count priced at cost, and before any necessary adjustment for the following: - Inventory costing $47,000, shipped fo.b. shipping point from a vendor on December 30 , 2024, was received on January 5 . 2025 - Inventory costing $39,000, shipped fo.b destination from a vendor on December 28,2024 , was received on January 3 . 2025 - Inventory costing $55,000 was shipped to a customer fo.b. destination on December 28 , arrived at the customer's location on January 6,2025 - Inventory costing $29,000 was being heid on consignment by Traynor Company What amount should the company report as inventory in its December 31, 2024, balance sheet