Aggie Company just completed a physical inventory count of its inventory at year$-$end, December $31,2023.$ The count included all items on its shelves and in storage. The following items were in transit and were not included in the ending inventory amount of $$34,000.$

On December $27,$ Aggie purchased goods costing $$1,400.$ The goods were shipped from the supplier, FOB destination on December $27.$

On December $30,$ Aggie shipped goods costing $$1,500$ to customers, with terms FOB shipping point.

On December $31,$ Aggie shipped $$900$ worth of goods to a customer, FOB destination.

On December $26,$ Aggie purchased goods costing $$2,800.$ The goods were shipped to Aggie, FOB shipping point on that date.

Determine the correct inventory balance for Aggie on December $31,2023.$

Group of answer choices

$$41,000$

$$37,000$

$$38,300$

$$37,700$

$$40,600$