A listing of the Minerva Company's inventory items at the end of 201 totais $95,000. Included in this amount are the following items: 12/31/1, Merchandise in transit to Minerva, purchased FOB shipping point $6,800 12/31/1 Goods held by Minerva as consignee from Nirvana 5,000 12/31/1 Goods in transit to various customers, shipped FOB shipping point 4.100 What is the dollar amount of Minerva's 201 ending inventory that should be reported on the balance sheet? $79,100 $83,200 $85,900 $90,000 A listing of the Minerva Company's inventory items at the end of 201 totais $95,000. Included in this amount are the following items: 12/31/1, Merchandise in transit to Minerva, purchased FOB shipping point $6,800 12/31/1 Goods held by Minerva as consignee from Nirvana 5,000 12/31/1 Goods in transit to various customers, shipped FOB shipping point 4.100 What is the dollar amount of Minerva's 201 ending inventory that should be reported on the balance sheet? $79,100 $83,200 $85,900 $90,000