At December 31, 2022, Blue Spruce Corp. inventory records indicated a balance of $655000. Upon further investigation it was determined that this amount included the following: $115000 in inventory purchases made by Blue shipped from the seller 12/27/22 terms FOB destination, but not due to be received until January 2nd - $85000 in goods sold by Blue with terms FOB destination on December 27. The goods are not expected to reach their destination until January 6 36800 of goods received on consignment from Jennifer Company What is Blue's correct ending inventory balance at December 31, 2022? . $533200 5648200 5540000 $448200