Bell Inc. reports $825,000 as inventory at the end. In addition, Bell, Inc. determined that $50,000 of goods that were in transit was shipped f.o.b. destination were actually received two days after the year end. Moreover, at year end, the company had $175,000 of goods out on consignment. What amount should Bell Inc have at the year-end as physical inventory on hand? Select one: O a $650,000 b. $700,000. c. $750,000 d. None