As a result of a thorough physical inventory, Culver Company determined that it had inventory of $$158400$ at December $31,2025.$

This count did not take into consideration the following transactions:

Cheyenne Consignment store currently has goods with a cost of $$30800$ on its sales floor that belong to Culver but are being sold on consignment by Cheyenne. The selling price of these goods is $$44000.$

Culver purchased $$11440$ of goods that were shipped on December $27,$ FOB destination, that will be received by Culver on January $3.$

Determine the correct amount of inventory that Culver should report.

$$200640$

$$169840$

$$189200$

$$202400$