On December 31, Jackson Company had an ending inventory of $86,100 based primarily on a physical count at its warehouse. In computing the final balance of Inventory, the following information was available: (a) Inventory items with a cost of $2,620 were included in ending inventory. These goods were on consignment from James Company and had not yet been sold on December 31. (b) Inventory items with a cost of $2,670 were excluded from ending inventory. These goods were in transit from Kelly Company to Jackson Company and were purchased FOB shipping point (c) Inventory Items with a cost of $2,140 were included in ending inventory. These goods were in transit from Jackson Company to Young Company and were sold FOB destination Required: Using the information given above, compute the correct final balance of Inventory Correct ending inventory balance