On December 31 of the current year, Plunkett Company reported an ending inventory balance of $200.000. The following additional information is also available: . Plunkett sold and shipped goods costing $38,000 to Savannah Enterprises on December 28 with shipping terms of Foe shipping point. The goods were not included in the ending inventory amount of $200,000 . Plunkett purchased goods costing $44.000 on December 29. The goods were shipped FOB destination and were received by Plunkett on January 2 of the following year. The shipment was rush order that was supposed to arrive by December 31 These goods were included in the ending inventory balance of $200,000 . Plunkett's ending inventory balance of $200.000 did not include goods costing $95.000 that were shipped to Pukett on December 27 with shipping terms of Fol destination and were still in transit at year end Bured on the above information, the amount that Plunkent should report in ending inventory on December 31 is: Murtipe Nice $17000 $200.000 $156,000 $14.000 $205.000