At December 31, Moore Company's inventory records indicated a balance of $360,000. Upon further investigation it was determined that this amount included the following:

1) $56,000 in inventory purchase made by Moore shipped from the seller December 28 terms FOB shipping point, but not due to be received until January 2.

2) $24,000 in inventiry purchases made by Moore shipped from the seller December 28 terms FOB destination, but not due to be received until January 3.

3) $8,000 in goods sold by Moore with terms FOB destination on December 28. The goods are not expected to reach their destination until January 4

4) $9,000 in goods sold by Moore with terms FOB shipping point on December 28. The goods are not expected to reach their destination until January 5.

5) $13,0000 of goods received on consignment from Dollywood company\

What is Moore's correct ending inventory balance at December 31?