A listing of the Minerva Company's inventory items at the end of 20x1 totals $95,000. Included in this amount are the following items: 12/31/x1, Merchandise in transit to Minerva, purchased FOB shipping point $6,800 12/31/x1 Goods held by Minerva as consignee from Nirvana 5,000 12/31/x1 Goods in transit to various customers, shipped FOB shipping point 4,100 What is the dollar amount of Minerva's 20x1 ending inventory that should be reported on the alance sheet? $79.100 $83.200 $85,900 590.000