Sheffield Company took a physical inventory on December 31 and determined that goods costing $170.000 were on harid. Not included in the physical count were $20,000 of goods purchased from Pelzer Corporation. FOB shipping point, and $18,000 of 800d5 sold to Alvarez Company for $26,000. FOB destination. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What amount should Sheffield report as its December 31 inventory? Sheffield ending Inventory