please help

The Brimley Co.. counted and valued its inventory at year-end, and found $74350 worth. However, their accounting system showed that there were two purchases that had not yet arrived. One had been shipped FOB destination, for $8275, and the other had been shipped FOB shipping point, for $6675. In addition, two sales made on the last day of the year would not have reached the customers. One, for $5495, was shipped FOB destination, and the other, for $3285, was shipped FOB shipping point. What is the company's correct inventory value