Pina Colada Company was undergoing an end of year audit of its financial records. The auditors were in the process of reviewing Pina Colada's inventory for year-end, December 2022. They completed an end of year inventory. The value of the ending inventory prior to any adjustments was $183,000, but before finishing up they had a few questions. Discussion with Pina Colada's accountant revealed the following: (a) Pina Colada sold goods costing $62,700 to Angela Company FOB shipping point on December 28. The goods are not expected to reach Angela until January 12. The goods were not included in the physical inventory because they were not in the warehouse. (b) The physical count of the inventory did not indude goods costing $94,700 that were shipped to Pina Colada FOB destination on December 27 and were still in transit at year-end (c) Pina Colada received goods costing $25,700 on January 2. The goods were shipped FOB shipping point on December 26 by Carla Vista Company. The goods were not included in the physical count. (d) Pina Colada sold goods costing $38,200 to Crane Company FOB destination on December 30. The goods were received by Crane Company on January 8. Because the goods had been shipped, they were excluded from the physical inventory count. le) Pina Colada received goods costing $43,500 on January 2 that were shipped FOB destination on December 29. The shipment was a rush order that was supposed to have arrived on December 31. This purchase was included in the ending inventory of $189,500. (t) Pina Colada Company, as the consignee, had goods on consignment that cost $3,500. Because these goods were on hand as of December 31, they were included in the physical inwentory count. Analyze the above Information and calculate a corrected amount for the ending inventory Corrected Inventory