As a result of a physical inventory, Hastings Co. determined that it had inventory worth $270,000 at Dec. 31. This count did NOT include the following facts: Carlin Consignment store currently has goods costing $52,000 on its sales floor that belong to Hastings but are being sold on consignment by Carlin. The selling price of these goods is $75,000. Determine the correct amount of inventory that Hastings should report. $322,000 $270,000 $345,000 $342,000