Practical Company is a retailer that maintains a perpetual inventory system. In order to maintain control it its inventory, Practical performs frequent physical inventory counts. On December 31, 2020 Practical's employees counted the company's goods and determined that $105,000 of goods were on hand as of this date. Practical provides you with the following 5 transaction occurring in the last week of December: 1 December 26, 2020: Goods with a $15,000 purchase price were shipped FOB Shipping Point from a vendor to Practical Company. The goods arrived at Practical's facility on January 2, 2021. 2 December 27, 2020: Goods with a sales price of $28,000 were shipped FOB Destination from Practical Company to a customer. The goods had an original cost to Practical of $10,000 and arrived at the buyer's facility on January 3, 2021. 3 December 28, 2020: Goods with a $15,000 purchase price were shipped FOB Destination from a vendor to Practical Company. The goods arrived at Practical's facility on January 5, 2021. 4 December 29, 2020: Goods with a sales price of $28,000 were shipped FOB Shipping Point from Practical Company to a customer. The goods had an original cost to Practical of $10,000 and arrived at the buyer's facility on January 6, 2021. 5 December 31, 2020: Goods with a $28,000 sales price were shipped FOB Destination from Practical Company to a customer. The goods had an original cost to Practical of $10,000 and arrived at the buyer's facility on January 8, 2021. What dollar amount from the physical count should Practical compare to the company's 12/31st general ledger balance? O A. None of the answer choices provided are correct. O B. $130,000 OC. $105,000 OD. $150,000 O E. $125,000 OF. $140,000 O G. $155,000 O H. $135,000