On December 31 of the current year, Seashore Company reported an ending inventory balance of $211,000. The following additional information is also available:

• Seashore sold and shipped goods costing $37,200 to Noras Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $211,000.
• Seashore purchased goods costing $43,200 on December 29. The goods were shipped FOB destination and were received by Seashore 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 $211,000.
• Seashore's ending inventory balance of $211,000 included $14,200 of goods being held on consignment from Skyline Company. (Seashore Company is the consignee.)
• Seashore's ending inventory balance of $211,000 did not include goods costing $94,200 that were shipped to Seashore 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 Seashore should report in ending inventory on December 31 is: