How much inventory should Symington report as inventory on its balance sheet at December 31?

QUESTION 7 Symington Corporation's physical count of warehouse inventory revealed a balance of $320,000 on December 31. The following items were not included in the physical count: (A) Merchandise shipped to a customer on 12/30, FOB-destination (merchandise arrived at customer's location on 1/3/07)12,000 (B) Merchandise shipped to a customer on 12/29, FOB-shipping point (merchandise arrived at customer's location on 1/2/07) ..6,000 How much inventory should Symington report as inventory on its balance sheet at December 31? 0 a. $320,000 O b. $326,000 c. $332,000 O d, $338,000