The Camel Company's inventory balance on December 31, 2024, was $165.000 (based on a 12/31/2024 physical count) before considering the following transactions: - Goods shipped to Camel f.o.b. destination on December 20, 2024, were received on January 4,2025 . The invoice cost was $30,000. - Goods shipped to Camel f.o.b. shipping point on December 28, 2024, were received on January 5,2025 . The invoice cost was $17,000. - Goods shipped from Camel to a customer f.o.b. destination on December 27. 2024, were received by the customer on January 3,2025 . The sales price was $40,000 and the inventory cost $22,000. fter determining whether or not each item should be included in inventory, alculate the correct ending inventory balance on December 31, 2024