Coronado Company just took its physical inventory. The count of inventory items on hand at the companys business locations resulted in a total inventory cost of $ 335,000. In reviewing the details of the count and related inventory transactions, you have discovered the following items had not been considered.

1. Coronado has sent inventory costing $ 23,000 on consignment to Alissa Company. All of this inventory was at Alissas showrooms on December 31.

2. The company did not include in the count inventory (cost, $ 20,000) that was sold on December 28, terms FOB shipping point. The goods were in transit on December 31.

3. The company did not include in the count inventory (cost, $ 14,000) that was purchased with terms of FOB shipping point. The goods were in transit on December 31. Compute the correct December 31 inventory.

Correct December 31 inventory $