Please help me solve this asap! Thanks in advance!

In your audit of William Brown Company, you find that a physical inventory on December 31, 2020, showed merchandise with a cost of $448,200 was on hand at that date. You also discover the following items were all excluded from the $448,200. 1. 2. Merchandise of $60,140 which is held by Brown on consignment. The consignor is the Max Suzuki Company. Merchandise costing $36,890 which was shipped by Brown f.o.b. destination to a customer on December 31, 2020. The customer was expected to receive the merchandise on January 6, 2021. 3. Merchandise costing $46,730 which was shipped by Brown f.o.b. shipping point to a customer on December 29, 2020. The customer was scheduled to receive the merchandise on January 2, 2021. 4. Merchandise costing $85,330 shipped by a vendor f.o.b.destination on December 30, 2020, and received by Brown on January 4, 2021. 5. Merchandise costing $55,340 shipped by a vendor f.o.b. shipping point on December 31, 2020, and received by Brown on January 5, 2021. Based on the above information, calculate the amount that should appear on Brown's balance sheet at December 31, 2020, for inventory. Inventory as on December 31, 2020 $