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n conducted a physical inventory, it determined that it had inventory worth $515,000 at December 31, 2014. This count did not take into consideration the following facts: Herschel Consignment currently has goods worth $82,000 on its sales floor that belong to Shostek but are being sold on consignment by Herschel. The selling price of these goods is $175,000. Shostek purchased $42,000 of goods that were shipped on December 27 FOB destination that will be received by Shostek on January 3. Determine the correct amount of inventory that Shostek should report