On December $31$ of the current year, Kathy Company reported an ending inventory

balance of $$216,500.$ The following additional information is also available:

Kathy sold and shipped goods costing $$38,300$ to Stevens Enterprises on

December $28$ with shipping terms of FOB shipping point. The goods

were not included in the ending inventory amount of $$216,500.$

Kathy purchased goods costing $$44,300$ on December $29.$ The goods were

shipped FOB destination and were received by Kathy on January $2$ of the

following year. The shipment was a rush order that was supposed to arrive by

December $31.$ These goods were included in the ending inventory balance of

$$216,500.$

Kathy's ending inventory balance of $$216,500$ included $$15,300$ of goods being

held on consignment from Carol Company. $($Kathy Company is the consignee.$)$

Kathy's ending inventory balance of $$216,500$ did not include goods costing

$$95,300$ that were shipped to Kathy on December $27$ with shipping terms of FOB

destination and were still in transit at year$-$end.

Based on the above information, determine the amount that Kathy should report in

ending inventory on December $31.$