On December 23, 2021, Silverman Sports Manufacturing sells a truckload of merchandise to the Baseball World store in Cincinnati, Ohio. The terms of the sale are FOB destination. The truck runs into bad weather on the way to Cincinnati and doesn't arrive until January 2, 2022. Silverman's invoice totals $160,000. The company's year-end is December 31. What amount should Silverman reflect in its 2021 income statement for this sale? Amount that Silverman should report as sales revenue for this sale on the income statement in 2021 =