At December 31, 2025, suppose that ENO Company's inventory records indicated a balance of $632,000. Upon further investigation it was determined that this amount included the following: $112,000 in inventory purchases made by ENO shipped from the seller on December 27, 2025 terms FOB destination, but not due to be received until January 2, 2026 $74,000 in goods sold by ENO with terms FOB destination on December 27, 2025. $6,000 of goods received reach their destination until January 6,2026 rignment from Tepui Company $520,000 $514,000 $626,000 $440,000