As a result of a thorough physical inventory, HIJ Company determined that it had inventory worth $320,000 at December 31, 2018. This count did not take into consideration the following facts: JKL Consignment currently has goods worth $67,000 on its sales floor that belong to HIJ but are being sold on consignment by JKL. The selling price of these goods is $75,000. HOJ purchased $22,000 of goods that were shipped on December 27, FOB destination, that will be received by HIJ on January 3. Determine the correct amount of inventory that HIJ should report. $320,000. $387,000. $409,000 $342.000