Carla Vista Quilts Inc. took a physical inventory at the end of the year and determined that $427000 of goods were on hand. Carla Vista Inc. determined that $12400 of goods held and included in the court were being held on consignment from PDJ outlet. Additionally, because of high rates of return on some products, Carla Vista has established an estimate of items that will be returned of $20700. What amount should Carla Vista report in their year-end balance sheet for the inventory account? $460100 $393900 $435300 $427000