The Kwik Company$$s inventory balance on December $31,2024,$ was $$215,000($based on a $12/31/2024$ physical count$)$ before considering the following transactions:

Goods shipped to Kwik f$.$o$.$b$.$ destination on December $20,2024,$ were received on January $4,2025.$ The invoice cost was $$40,000.$

Goods shipped to Kwik f$.$o$.$b$.$ shipping point on December $28,2024,$ were received on January $5,2025.$ The invoice cost was $$27,000.$

Goods shipped from Kwik to a customer f$.$o$.$b$.$ destination on December $27,2024,$ were received by the customer on January $3,2025.$ The sales price was $$50,000$ and the inventory cost $$32,000.$

Goods shipped from Kwik to a customer f$.$o$.$b$.$ destination on December $26,2024,$ were received by the customer on December $30,2024.$ The sales price was $$30,000$ and the inventory cost $$23,000.$

Goods shipped from Kwik to a customer f$.$o$.$b$.$ shipping point on December $28,2024,$ were received by the customer on January $4,2025.$ The sales price was $$35,000$ and the inventory cost $$22,000.$

Required:

Determine the correct inventory amount to be reported in Kwik$$s $2024$ balance sheet.