On December 31 of the current year. Plunkett Company reported an ending inventory bolance of $210,500. The following additional. information is also available: - Plunkett sold and shipped goods costing $37,100 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $210,500. - Plunkett purchased goods costing $43,100 on December 29 . The goods were shipped FOB destination and were recelved by Plunkett on January 2 of the following year. The shipment was a rush order that was supposed to artive by December 31 . These goods were included in the ending inventory balance of $210.500. - Plunketr's ending inventory balance of $210.500 included $14,100 of goods being heid on consignment from Carole Company, (Plunkett Company is the consignee.) - Plunkett's ending inventory bolance of $210,500 did not include goods costing $94,100 that were shipped to Plunkett on December 27 with shipping terms of FOB destination and were still in transit at year-end. Eased on the above information, the amount that Plunkett should report in ending inventory on December 31 is: $153,300$190,400$167,400$204,500$196,400