took a physical inventory on December 31 and determined that goods costing $216,300 were on hand. Not included in the physical count were $22,720 of goods from Pelzer Corporation, f..b. shipping point, and S 19,770 of goods sold to Alvarez Company for S29,45 to destination. Both the Pelzer p ase and the Alvarez sale w e n transit at year-end. What amount should Marigold report as its December 31 inventory? December 31 inventory Click if you would ske to Show Work for this question: Open Show Work s