In your audic of Edward Lewis Company, you find that a physical $....$

inventory on December $31,2025,$ showed merchandise with a cost of

$$480,770$ was on hand at that date. You also discover the following

items were all excluded from the $$480,770.$

Merchandise of $$61,520$ which is held by Lewis on consignment. T

Merchandise costing $$36,000$ which was shippedr by Lewis to$.$b$.$ de

Merchandise costing $$49,580$ which was shipped by Lewis fo$.$b$.$ sh

Merchandise costing $$90,200$ shipped by a vendor f$.$o$.$b$.$ destinatio

Merchandise costing $$49,250$ shipped by a vendor fo$.$b$.$ shipping p

Based on the above information, calculate the amount that should

appear on Lewis's balance sheet at December $31,2025,$ for inventory.