BE6-2 Stallman Company took a physical inventory on December 31 and determined tha goods costing $200,000 were on hand. Not included in the physical count were $25,000 o goods purchased from Pelzer Corporation, FOB shipping point, and $22,000 of goods sold to Alvarez Company for $30,000, FOB destination. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What amount should Stallman report as its December 31 inventory 1.09 What type of accounting entry that last ?journalized in any accounting period .a Adjusting Entry .b Closing Entry .C o Reversing Entry Journal Entry