TA SPN had an inventory balance of KD 170.000 at the end of its fiscal year December 31. However, the following Information was not considered when determining that amount 1. Included in the count were goods with a cost of KD 125.000 that SPN is holding in consignment. The goods belong to TDI 2. The physical count included goods purchased by SPN with a cost of KD 20,000 that were shipped TOB destination on December 24th and were not expected to arrive at SPN's warehouse until January 5. 3. The physical count included goods costing KD 15,000 that were sold to AMC Company (FOB destination on December 28th and were expected to arrive on January 10. 4. Included in the count were goods with a cost KD 43,000 that SPN had purchased from Electrily, Inc. that had a repurchase agreement which allows Electrify to repurchase this merchandise at a specified price over a specified period of time. SPN used the inventory as collateral and borrowed against it. The correct inventory amount on December 31" is