At December 31, 2017 Whispering Winds Corp. inventory records indicated a balance of $620000. Upon further investigation it was determined that this amount included the following: . - $127000 in inventory purchases made by Whispering shipped from the seller 12/27/17 terms FOB destination, but not due to be received until January 2 nd - $70000 in goods sold by Whispering with terms FOB destination on December 27th. The goods are not expected to reach their destination until January 6th - $7000 of goods received on consignment from Dollywood Company What is Whispering correct ending inventory balance at December 31,2017 ? $493000$613000$486000$416000