Determining Merchandise to Be Included or Excluded from Ending Inventory

a$.$ On December $31,$ the physical inventory excluded $$500$ of merchandise inventory set aside for expected shipment to a customer.

b$.$ On December $31,$ the physical inventory excluded $$2,000$ of merchandise inventory out on consignment in a customer's showroom.

c$.$ On December $31,$ the physical inventory excluded $$1,600$ of merchandise held on consignment. to the customer on December $31.$ included in the physical inventory count.

Required

Review items a through $f$ and determine the adjusted inventory balance for year$-$end December $31.$

Adjusted inventory balance on December $31$:$$195,500$