Earnest Co.'s physical inventory count on December 31, 2019, was $1,500,000 before considering the following items Merchandise costing $90,000, was shipped FOB shipping point from a vendor on December 30, 2019. It was received and recorded on January 5, 2020 On December 31, 2019, 5120,000 in inventory was sold to a customer and shipped FOB destination on that day. The goods arrived on January 6, 2020 What amount should Earnost report as ending.inventory in its December 31, 2019 balance sheet? OA 51,620 000 OB. $1,500,000 OC 51,710,000 DO $1,590,000