Given the following items and costs as of the balance sheet date, determine the value of Sheldon's inventory. $1, 200 goods sold by Sheldon to another company. The goods are in transit and shipping terms are FOB destination. Damaged goods owned by Sheldon which originally cost $3, 900 but which now have a $1,000 net realizable value. A) $5, 100. B) $1,000. C) S3, 900. D) $2, 200