Oriole Phone Inc. took a physical inventory at the end of the year and determined that $791000 of goods were on hand. In addition, the following items were not considered when taking the final physical count. Oriole Phone noted that $43700 of goods purchased FOB destination and in transit at year-end arrived two days after year-end. Additionally, because of high rates of return on some products, Oriole Phone has established an estimate of items that will be returned of $25000. What amount should Oriole Phone report in their year-end balance sheet for the inventory account