At December 31, 2017 Pina Colada Corp.'s inventory records indicated a balance of $632000. Upon further investigation it was determined that this amount included the following: - $109000 in inventory purchases made by Pina shipped from the seller 12/27/17 terms FOB destination, but not due to be received until January 2nd $63000 in goods sold by Pina with terms FOB destination on December 27th. The goods are not expected to reach their destination until January 6th - $4200 of goods received on consignment from Sheffield Company What is Pina correct ending inventory balance at December 31, 2017? O $455800 O $523000 O $518800 O $627800