On December 31 of the current year. Plunkett Company reported an ending inventory balance of $218,000. The following additional information is also available: Plunkett sold and shipped goods costing S38.600 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $218,000. Plunkett purchased goods costing $44, 600 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 $218,000. Plunkett's ending inventory balance of $218,000 included $15, 600 of goods being held on consignment from Carole Company. (Plunkett Company is the consignee.) Plunkett's ending inventory balance of $218,000 did not include goods costing $95, 600 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 3 is $212,000 $157, 800 $196, 400 $202, 400 $173, 400