BE83 (LO 2) Stall costing $200.000 w Pelzer Corporation, f. destination. Both 2) Stallman Company took a physical inventory on December 31 and determined that goods 200 000 were on hand. Not included in the physical count were $25,000 of goods purchased from rporation, f.o.b. shipping point, and $22,000 of goods sold to Alvarez Company for $30,000.fo.b. stion. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What amount sud Stallman report as its December 31 inventory