At December 31, 2022, Apple Company's inventory records indicated a balance of $632,000. After evaluating the records, an employee noticed that this amount Included the following: $112,000 in merchandise inventory purchases made by Apple shipped from the seller 12/27/22 terms FOB destination, but not due to be received until January 2 574,000 in goods sold by Apple with terms FOB destination on December 27. The goods are not expected to reach their destination until January 6 $6,000 of goods received on consignment from Dollyvtood Company After considering the items above, what is Apple's correct ending inventory balance at December 31, 2022? A) $520,000 B) $440,000 C) $514,000 D) $626,000