Current Attempt in Progress

Whispering Company took a physical inventory on December $31$ and determined that goods costing $$203,300$ were on hand. Not included in the physical count were $$27,220$ of goods purchased from Pelzer Corporation, fo$.$b$.$ shipping point, and $$24,490$ of goods sold to Alvarez Company for $$28,760,$ f$.$o$.$b$.$ destination. Both the Pelzer purchase and the Alvarez sale were in transit at year$-$end. What amount shquld Whispering report as its December $31$ inventory?

December $31$ inventory $

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