Bunson Supply Inc. had a physical inventory count at 12-31-2020 of $200,000 The following items were NOT INCLUDED in this inventory count. Based on the information provided, calculate the proper ending inventory amount.

1 Merchandise is held by Bunson on consignment. Consignor is Sleuth Corp.

1,000

2 Merchandise was shipped by Bunson, fob destination on 12-31-20. The customer is expected to receive the merchandise on 1-2021.

5,000

3 Merchandise was shipped by Bunson, fob shipping on 12-29-2020. The customer is expected to receive the merchandise on 1-5-2021.

10,000

4 Merchandise was shipped by a vendor to Bunson, fob destination on 12-30-2020. This merchandise was received by Bunson of 1-4-2021.

4,000

5 Merchandise was shipped by a vendor to Bunson, fob shipping point on 12-30-2020. This merchandise was received by Bunson of 1-6-2022.

8,000

ADJUSTED INVENTORY AMOUNT __________________________