Aggie Company counted its ending inventory at $152,000 at year-end, December 31, 2013. Upon review of the records, it was noted that the following items were in transit during the count: 1. Goods costing $2,000 were shipped by a supplier to Aggie. The goods were sent FOB destination on December 31 and were not counted by Aggie. 2. Goods costing $6,000 were shipped by Aggie to a customer. The goods were sent FOB shipping point on December 31, and were counted by Aggie. 3. Goods costing $5,000 were received by Aggie on January 5, 2014. The goods were shipped FOB shipping point but since they were not in Aggie's warehouse they were not counted by Aggie at year-end. The revised inventory should be: $141,000 $153,000 $158,000 $151,000 O $159,000