Farley Bains, an auditor with Nolls CPAs, is performing a review of Blossom Company's. Inventory account. Blossom Company 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 $$827,000.$ However, the following information was not considered when determining that amount.

Prepare a schedule to determine the correct inventory amount. $($If an amount reduces the account balance then enter with a negative sign preceding the number, es$.-15,000,$ or parenthesis eg$.(15,000).$ Enter $0$ if there is no effect.$)$

Ending inventory$-$a$$ reported

Included in the company's count were goods with a cost of $$211,000$ that the company is holding on consignment. The goods belong to Nader Corporation.

The physical count did not include goods purchased by Blossom Company with a cost of $$41,000$ that were shipped FOB shipping point on December $28$ and did not arrive at Blossom Company's warehouse until January $3.$

Included in the Inventory account was $$19,700$ of office supplies that were stored in the warehouse and were to be used by the company's supervisors and managers during the coming year.

The company received an order on December $29$ that was boxed and was sitting on the loading dock awaiting pick$-$up on December $31.$ The shipper picked up the goods on January $1$ and delivered them on January $6.$ The shipping terms were FOB shipping point. The goods had a selling price of $$44,500$ and a cost of $$30,500.$ The goods were not included in the count because they were sitting on the dock.

Included in the count was $52000$ of goods that were parts for a machine that the company no longer made. Given the high$-$texh nature of blossom Company's products, it was unlikely that these obsolete parts had any other use. However, management would prefer to keep them on the books at cost$,$"since that is what we paid for them, after all."