On December 31 of the current year, Plunkett Company reported an ending inventory balance of $219,000. The following additional Information is also available: . Plunkett sold and shipped goods costing $38,800 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in the ending Inventory amount of $219,000 Plunkett purchased goods costing $44,800 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 $219,000. Plunkett's ending Inventory balance of $219,000 Included $15,000 of goods being held on consignment from Carole Company (Plunkett Company is the consignee.) Plunkett's ending Inventory balance of $219,000 did not include goods costing $95,800 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 $174,200 5158,400 $203 200 $197,200 $213,000