Question Whispering Winds company was undergoing an end of year audit of its financial records. The auditors were in the process of reviewing whimpering Windo's inventory for year-end December 31, 2022. The completed an end of year inventory. The value of the ending Inventory prior to any adjustments was $160,000, but before finding so they fad a few questions, Discussion with Whispering Winds's accountant revealed the following: (w) Whispering Winds old goods conting $39,100 to Lisa Company FOB shipping point on December 28. The goods are not expected to reach thu unta Songary 12. The goods were not included in the physical inventory because they were not in the warehouse 0) The chical count of the inventory did not include goods conting $95.700 that were shipped to whiteering Winds FB destination on December 27 and were still in tranh at year-end. (6) Whloring Winds received goods conting $25,700 on January 2. The goods were shipped ro shipping point on December 26 by Sol Company. The goods were not Induded in the physical count (d) Whispering Windo sold goods conting 139,000 to Coronado Company Fon destination on December 30. The goods were received by Coronado Comunis on tomary Because the goods had been shoper, they were excluded from the physical inventory count 6) Whispering Winds received goods costing 42,000 January 2 that were sed FOB destination. December 20. The shipment waarder that was to have an ived on December. This purchase was included in the ending inventory of $189.500 Wispering Winds Compoty, as the conse, had goods on content that cost 19.100.lecanethod went on hands of December 31, they were included the physical inventory count Analyze the above information and cleared amount for the endine Inventory Corrected Inventory