At December 31, 2022, Sheffield Corp. inventory records indicated a balance of $888000. Upon further investigation it was determined that this amount included the following: $186000 in inventory purchases made by Sheffield shipped from the seller 12/27/22 terms FOB destination, but not due to be received until January 2nd . $114000 in goods sold by Sheffield with terms FOB destination on December 27. The goods are not expected to reach their destination until January 6. - $7500 of goods received on consignment from Jennifer Company What is Sheffield's correct ending inventory balance at December 31, 2022? a. $702000 b. $880500 c. $580500 d. 5694500