On December 23, 2021, Sliverman Sports Manulacturing sels a truckload of merchandise to the Baseball World store in Cincinnat, Ohio. The terms of the sale are FOB destinaton. The truck funs into bad weather on the way to Cincinnati and doesnt artive until January 2, 2022, Siverman's involice totals $160,000. The company's yeat-end is December 31. What amount should Slverman rebect in its 2021 income statement for this sale? Amount that Soverman should report at sales revenue for this sale on the income statement in 2021=