The December 31, 2024, year-end inventory balance of the Almond Corporation is $232,000. You have been asked to review the following transactions to determine if they have been correctly recorded. 1. Goods shipped to Almond f.o.b. destination on December 26,2024 , were received on January 2,2025 . The invoice cost of $41,000 is included in the preliminary inventory balance. 2. At year-end, Almond held $25,000 of inventory on consignment from the Hardgrove Company. This inventory is included in the preliminary inventory balance. 3. On December 29 , inventory costing $7,100 was shipped to a customer f.o.b. shipping point and arrived at the customer's location on January 3,2025 . The inventory is not included in the preliminary inventory balance. 4. At year-end, Almond had inventory costing $26,000 on consignment with the Juniper Corporation. The inventory is not included in the preliminary inventory balance. Required: Determine the correct inventory amount to be reported in Almond's 2024 balance sheet