First Bank is considering giving Carla Vista Company a loan. First, however, it decides that it would be a good idea to have further discussions with Carla Vista's accountant. One area of particular concern is the inventory account, which has a December 31 balance of $269,760. Discussions with the accountant reveal the following: 1. The physical count of the inventory did not include goods that cost $91,200 that were shipped to Carla Vista, FOB shipping point, on December 27 and were still in transit at year end. 2. Carla Vista sold goods that cost $33,600 to Wildhorse Company, FOB destination, on December 28. The goods are not. expected to arrive at their destination in India until January 12. The goods were not included in the physical inventory because they were not in the warehouse. 3. On December 31, Riverbed Company had $29,280 of goods held on consignment for Carla Vista. The goods were not included in Carla Vista's ending inventory balance. 4. Carla Vista received goods that cost $26,880 on January 2. The goods were shipped FOB shipping point on Decernber 26 by Martinez Co. The goods were not included in the physical count. Determine the correct inventory amount at December 31 . The correct cost of imventory is: Ending inventory-physical count Adjustments: 1. inventory 2. inventory 3. inventory 4. inventory