Please help me with this multiple choice question.

Current Attempt in Progress

As a result of a thorough physical inventory, Bramble Company determined that it had inventory worth $319800 at December 31, 2020. This count did not take into consideration the following facts: Walker Consignment currently has goods worth $46400 on its sales floor that belong to Bramble but are being sold on consignment by Walker. The selling price of these goods is $75800. Bramble purchased $21500 of goods that were shipped on December 27, FOB destination, that will be received by Bramble on January 3. Determine the correct amount of inventory that Bramble should report.

$341300.

$366200.

$381300.

$319800.