Gotham Company reported a December 31 ending inventory balance of $413,000. The following additional information is also available:

	The ending inventory balance of $413,000 included $72,200 of consigned inventory for which Gotham was the consignor.
	The ending inventory balance of $413,000 included $22,400 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 ending inventory balance of $413,000 did not include goods costing $48,200 that were purchased by Gotham on December 28 and shipped FOB destination on that date. Gotham did not receive the goods until January 2 of the following year.
	The ending inventory balance of $413,000 included damaged goods at their original cost of $38,400. The net realizable value of the damaged goods was $10,200.
	The ending inventory balance of $413,000 included $43,200 of consigned inventory for which Gotham was the consignee.

Based on this information, the correct balance for ending inventory on December 31 is: