Dutch Bros Coffee Company counted its ending inventory at $182,000 at year-end, December 31, 2022. Upon review of the records, it was noted that the following items were in transit during the count: 1 Goods costing $2,000 were shipped by a supplier to Dutch Bros. The goods were sent FOB destination on December 31 and were not counted by Dutch Bros. 2 Goods costing $7,000 were shipped by Dutch Bros. to a customer. The goods were sent FOB shipping point on December 31, and were counted by Dutch Bros. 3 Goods costing $6,000 were received by Dutch Bros. on January 5, 2023. The goods were shipped FOB shipping point but since there were not in Dutch Bros. shop, they were not counted by Dutch Bros. at year-end. The revised inventory amount should be:

Select one:

a. $190,000

b. $181,000

c. $183,000

d. $189,000

e. $169,200