Farley Bains, an auditor with Nolls CPAs, is performing a review of Pharoah Company's Inventory account. Pharoah did not have a good year, and top management is under pressure to boost reported income. According to its records, the inventory balance at year- end was $684,590. However, the following information was not considered when determining that amount. Prepare a schedule to determine the correct inventory amount. (Show amounts that reduce inventory with a negative sign or parenthesis e.g. -45 or parentheses e.g. (45).) Ending inventory-as reported 1. 2. Included in the company's count were goods with a cost of $247,280 that the company is holding on consignment. The goods belong to Nader Corporation. The physical count did not include goods purchased by Pharoah with a cost of $42,380 that were shipped FOB shipping point on December 28 and did not arrive at Pharoah's warehouse until January 3. $