On December $31,$ Garcia Company had an ending inventory of $$97,400$ based primarily on a physical count at its warehouse. In computing the final balance of Inventory, the following information was available:

$($a$)$ Inventory items with a cost of $$3,750$ were excluded from ending inventory. These goods were on consignment from Jones Company and had not yet been sold on December $31.$

$($b$)$ Inventory items with a cost of $$2,500$ were included in ending inventory. These goods were in transit from Garcia Company to Adams Company and were sold FOB shipping point.

$($c$)$ Inventory items with a cost of $$2,210$ were excluded from ending inventory. These goods were in transit from Smith Company to Garcia Company and were purchased FOB destination.

Required:

Using the information given above, compute the correct final balance of Inventory.