The physical Inventory on December 31, 2019 ct Maram Company showed merchandise with a cost of $40,000 was on hand at that date. During the intemal audit, an auditor discovered that all the following moms were excluded from the $40,000 Merchandise of 550,000 which is held by Maram Company on consignment. The consignor is Afrah Company Merchandise costing 59,000 which was shipped by Marm Company to b.destination to customer on December 25, 2010. The customer was expected to receive the merchandise on January 6, 2019 Merchandise costing $6,000 which was shipped by Maram to.b, shipping point to a customer on December 29, 2010. The customer was scheduled to receive the merchandise on Merchandise costing $8,000 wore sont on consignment by Moram Company to a consignor in a different city. The Consignee is Lamois Company mood on the above information, calculate the amount that should appear on Moram Company's statoment of financial position at December 31, 2010, for inventory O A $1,000 $49.000 c. $57.000 D $83,000