Please answer problem #9, SHOWING ALL WORK ACCORDINGLY. The correct answer in NOT 228,000. Thank you!

Windsor, Inc took a physical inventory on December 31 and determined that goods costing 5222.500 were on hand. Not included in the physical count were $31.000 of goods purchased from Bonita Industries. FOB, shipping point, and $25.500 of goods sold to Metlock, Inc for $33.000,FOB destination. Both the Bonita purchase and the Metlock sale were in transit at year-end. What amount should Windsor report as its December 31 inventory? $ Ending Inventory