Martinez Company was undergoing an end of year audit of its financial records. The auditors were in the process of reviewing Martinezs inventory for year-end, December 31, 2022. They completed an end of year inventory. The value of the ending inventory prior to any adjustments was $186,000, but before finishing up they had a few questions. Discussion with Martinezs accountant revealed the following:

(a) Martinez sold goods costing $63,900 to Brenda Company FOB shipping point on December 28. The goods are not expected to reach Brenda until January 12. The goods were not included in the physical inventory because they were not in the warehouse.

(b) The physical count of the inventory did not include goods costing $95,100 that were shipped to Martinez FOB destination on December 27 and were still in transit at year-end.

(c) Martinez received goods costing $24,000 on January 2. The goods were shipped FOB shipping point on December 26 by Blue Spruce Company. The goods were not included in the physical count.

(d) Martinez sold goods costing $39,000 to Sheffield Company FOB destination on December 30. The goods were received by Sheffield Company on January 8. Because the goods had been shipped, they were excluded from the physical inventory count.

(e) Martinez received goods costing $43,800 on January 2 that were shipped FOB destination on December 29. The shipment was a rush order that was supposed to have arrived on December 31. This purchase was included in the ending inventory of $185,500.

(f) Martinez Company, as the consignee, had goods on consignment that cost $3,200. Because these goods were on hand as of December 31, they were included in the physical inventory count.

Analyze the above information and calculate a corrected amount for the ending inventory.

Corrected inventory $enter a corrected amount of inventory in dollars = ?