Lily Company took a physical inventory on December and determined that goods conting $240,000 were on hand. Not included in the physical count were $23.000 of goods purchased from Pelaer Corporation FOB shoping point and $21.000 of goods sold to Alvarer Company for $29.000 FOB destination Both the Pelzer purchase and the Alvarez sale were in transit a year-end. What amount shouly report as its December 31 inventory? Lily ending Inventory $