Current Attempt in Progress

At December $31,2022,$ Pina Colada Corp. inventory records indicated a balance of $$632000.$

Upon further investigation it was determined that this amount included the following:

$$109000$ in inventory purchases made by Pina shipped from the seller $12/27/22$ terms FOB

destination, but not due to be received until January $2$nd

$$63000$ in goods sold by Pina with terms FOB destination on December $27.$ The goods are not

expected to reach their destination until January $6.$

$$4200$ of goods received on consignment from Karen Company

What is Pina's correct ending inventory balance at December $31,2022?$

$$455800$

$$627800$

$$523000$

$$518800$