Bridgeport Company was undergoing an end of year audit of inancial records. The auditors were in the process of reviewing Bridgeport'story for year-end, December 31, 2022. They completed an end of try. The value of the ending inventory prior to any adjustments $188,000, but before finishing up they had a few questions Discussion with Bridgeport's accountant revealed the (a) Bridgeport sold Goods costing $62,800 to Susan Company FOB shipping point on December 28. The goods are not expected to reach Susan until January 12. The goods were not included in the physical inventory because they were not in the warehou. The physical count of the inventory did not include Goods citing $96,300 that wire shipped to Bridgeport FOB destination on December 27 and more still in transit a year-end. (c) Bridgeport recived good costing 524,200 on January 2. The goods we shipped Fos stipping point on December 26 by Pina Colada Company. The goods were not included in the physical count (d) Bridgeport sold Goods citing $40,700 to Sheffied Company FOB destination on December 30. The goods were received by Sheffield Company on January 8. Because the goods had been shipped, they were excluded from the physical inventory count (e) Bridgeport rived good coin 543,900 on January 2 that were shipped fos destination on December 29. The shipment was a rush order that was supposed to have arrived on December 31. This purchase was included in the ending inventory of $188,500. (1) Bridgeport Company, as the consignes, had coads on consignment that cost $2,900. Because the goods were on hand as of December 31, they were included in the physical y count. Alyas the above formation and calculate a corrected amount for the ending inventory Corrected by