I need explanations with steps

On December 31, Carter Company had an ending inventory of $83,700 based primarily on a physical count at its warehouse. In computing the final balance of Inventory, the following information was available: (a) Inventory items with a cost of $3,880 were included in ending inventory. These goods were on consignment from Rodriguez Company and had not yet been sold on December 31. (b) Inventory items with a cost of $3,220 were included in ending inventory. These goods were in transit from Carter Company to Taylor Company and were sold FOB shipping point (c) Inventory items with a cost of $3,130 were included in ending inventory. These goods were in transit from Carter Company to Martin Company and were sold FOB destination. Required: Using the information given above, compute the correct final balance of Inventory