Question 9 3 pts Kirk Corp is a retailer that sells statistical analysis software programs and computer hardware. At December 31, 2020, the company's records showed that Kirk had $243,000 of inventory. The following items are currently included in Kirk's inventory: $4,000 of merchandise held on consignment by Kirk (Kirk is the consignee) $25,000 of merchandise shipped to Kirk f.o.b. shipping point that had been received by Kirk's common carrier $12,500 of merchandise Kirk shipped to its customers f.o.b. destination that had been received by the customers $35,000 of merchandise Kirk transferred to a customer and simultaneously agreed to repurchase over the next year at $35,000 What is the correct balance for Kirk's Ending Inventory at December 31, 2020? O 166,500 O 191,500 O 226,500 O 358,500 0 201,500