Ahmad Inc. took a physical inventory at December 31, 2018 and determined that $295,000 of goods were on hand. In addition, the following items were not included in the physical count: (1) $60,000 of goods were in transit, shipped f.ob destination (goods were received by Ahmad three days on January 3, 2018) (2) the company shipped f.o.b. destination $25,000 worth of inventory on December 29. The goods arrived at the buyer's place of business on January 2, 2018, What amount should Ahmad report as inventory at the end of 2018 Select one: O a. $380,000 b. $320,000 O c $295 000 Od $355.000