Question 21 As a result of a thorough physical invertory, Rafferty Company determined that it had inventory worth 180.000 at December 31, 2017. This count did not take into consideraton the following facts Blanco Consignment store currently has goods worth 35,000 ons sales floor that belong to Rafferty but are being sold on cons e nt by Blanco. The selling price of these goods is ESO,000 Rafferty purchased 13.000 of goods that were shipped on December 27, FOB destination that be received by Rafferty on January 3. Determine the correct amount of inventory that Rafferty should report at December 31, 2017 193,000 215,000 230,000 E228,000