On December $31$ of the current year, Plunkett Company reported an ending inventory balance of $$219,500.$ The

following additional information is also available:

Plunkett sold and shipped goods costing $$38,900$ to Savannah Enterprises on December $28$ with shipping terms

of FOB shipping point. The goods were not included in the ending inventory amount of $$219,500.$

Plunkett purchased goods costing $$44,900$ on December $29.$ The goods were shipped FOB destination and

were received by Plunkett 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 $$219,500.$

Plunkett's ending inventory balance of $$219,500$ included $$15,900$ of goods being held on consignment from

Carole Company. $($Plunkett Company is the consignee.$)$

Plunkett's ending inventory balance of $$219,500$ did not include goods costing $$95,900$ that were shipped to

Plunkett on December $27$ with shipping terms of FOB destination and were still in transit at year$-$end.

Based on the above information, the amount that Plunkett should report in ending inventory on December $31$ is:

Multiple Choice

$$197,600$

$$213,500$

$$203,600$

$$174,600$

$$158,700$