In an annual audit of Flint Company Limited, you find that a physical imentory count on December 31, 2023, showed merchandise of \$445,000. You also discover that the following items were excluded from the $445,000 : 1. Merchandise of 561,500 is held by Flint on consignment from Bon Bon Corporation. 2. Merchandise costing $32,300 was shipped by Flint fo b destination to XYZ Ltd. on December 31, 2023. This merchundese was accepted by XYZ on January 6,2024. 3. Merchandise costing 545.000 was shipped fo.b, shipping point to ABC Company on December 29, 2023. This therchandise was received by ABC on January 10.2024. 4. Merchandise costing $72,700 was shipped foob. destination from Wholesaler Inc to Flint on December 30,2023.7 Flint reccived the items on January 3,2024, 5. Merchandise costing $51,400 was shigped by Distributor Ltd. fo b. shipping point on December 30,2023 , and recelved at Flint's office on Jamaary 2.2024. 6. Flint had excess inventory and incurred an additional $1,560 in stor age costs doe to delayed shipment in transaction (3) above. 7. Flint incurred $2.010 for interest expense on inventory it purchased through delayed payment plans in fiscal 2023. The following inventory transactions took place for Blossom Corporation for the month of May: Calculate the ending inventory balance for Blossom Corporation, assuming the company uses a perpetual invent first-in, first-out (FIFO) cost formula. (Round the final answer to O decimal places, es, 5,275)