At December 31, 2022 Sauve Company's inventory records indicated a balance of $470,000. Upon further investigation it was determined that this amount included the following: $40,000 in inventory purchases made by Sauve shipped from the seller December 27, 2022 terms FOB destination, but not due to be received until January 3,2023. What is Sauve's correct ending inventory balance at December 31, 2022? $430,000 $470,000 $510,000 $545,000