thanks for helping with my accounting!

Bell Inc. took a physical inventory at the end of the year and determined that $840,000 of goods were on hand. In addition, the following items were not included in the physical count. Bell, Inc. determined that $96,000 of goods purchased were in transit that were shipped f.o.b. destination (goods were actually received by the company three days after the inventory c0unt).The company sold $40,000 worth of inventory f.o.b. shipping point. What amount should Bell report as inventory at the end of the year? Select one: C: a. $840,000. 0 b. $936,000. 0 c. $880,000. 0 d. $976,000