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Speckler Enterprises own 70% of Besser Company. During 2021, Spekler sold inventory to Besser Company for $120,000(cost $75,000) on September 20, 2021. Besser then resold

Speckler Enterprises own 70% of Besser Company. During 2021, Spekler sold inventory to Besser Company for $120,000(cost $75,000) on September 20, 2021. Besser then resold 80% of the inventory to third parties for $140,000. What in the ending inventory reported on the 2021 consolidated balance sheet for this event?

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