has a year-end balance of $247,680. Discussions with the accountant reveal the following. because they were not in the warehouse. 2. The physical count of the inventory did not include goods costing $100,920 that were shipped to Sunland FOB destination on December 27 and were still in transit at year-end. 3. Sunland received goods costing $25,880 on January 2. The goods were shipped FOB shipping point on December 26 by Yanice Co. The goods were not included in the physical count. ending inventory of $247,680. Determine the correct inventory amount on December 31. Correct inventory amount on December 31 $