Crane Company is concerned about the accuracy of its year$-$end inventory balance. Inventory shows a year$-$end balance of $$327,300.$ ?Discussions with the company accountant reveal the following.

Crane received goods costing $$50,300$ ?on January $2$ ?that were shipped FOB destination on December $29.$ ?The shipment was a rush order that was supposed to arrive on December $31.$ ?This purchase was included in the ending inventory of $$327,300.$

Crane sold goods costing $$42,300$ ?to Cusa Company, FOB shipping point, on December $28$ ?for $$66,300.$ ?The goods are not expected to arrive at Cusa until January $12.$ ?The goods were not included in the physical inventory because they were not in the warehouse.

The physical count of the inventory did not include goods costing $$90,300$ ?that were shipped FOB destination to Crane on December $27$ ?and were still in transit at year$-$end.

Crane received goods costing $$28,300$ ?on January $2.$ ?The goods were shipped FOB shipping point on December $26$ ?by Noble Co$.$ ?The goods were not included in the physical count.

Crane sold goods costing $$39,300$ ?to Limerick Co$.$ ?for $$56,300.$ ?The goods were shipped FOB destination on December $30.$ ?The goods were received by Limerick on January $8$ ?and were not included in Crane's physical inventory.