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Bramble Company's inventory of $1.1 million at December 31,2023 , was based on a physical count of goods priced at cost and before any year-end

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Bramble Company's inventory of $1.1 million at December 31,2023 , was based on a physical count of goods priced at cost and before any year-end adjustments relating to the following items: a. Goods shipped fo.b, shipping point on December 24,2023 , from a vendor at an invoice cost of $72,000 to Bramble, received on January 4,2024 b. Goods worth $34,000 and included in the physical count, billed to Makee Corp. fo.b. shipping point, on December 31 . 2023. The carrier picked up these goods on January 3,2024. c. Goods shipped f.o.b. destination received by Bramble on January 5, 2024. The invoiced amount was $85,000. d. Goods shipped fo.b. destination and received by Bramble on December 25, 2023, that are on consignment. The value of the goods is $88,500 and they have not been included in the physical inventory count. What should Bramble report as its inventory amount on its 2023 SFP? Imventory

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