Uita Company was undergoing a year-end audit of its financial records. The auditors were in the process of reviewing Uita's inventory for year-end, December 31, 2025. An audit was completed on the year-end imventory. The value of the ending inventory prior to any adjustments was $182,000, but before finishing up they had a few questions. Discussion with Ulta's accountant revealed the following: (a) Ulta sold goods costing $62,500 to Aveda Beauty College FOB shipping point on December 28. The goods are not expected to reach Aveda until January 12. The gocds were not included in the physical inventory because they were not in the warehouse. (b) The physical count of the inventory did not include goods costing $96,100 that were shipped to Ulta FOB destination on December 27 and were still in transit at year-end. (c) Uita received goods costing $24,600 on January 2 . The goods were shipped FOB shipping point an December 26 by Cocokind Company. The goods were not included in the physical count. (d) Uita sold goods costing $39,900 to Amazon FOB destination on December 30 . The goods were received by Amazon on January 8 . Because the goods had been shlpped, they were excluded from the physical inventory count. (c) Ulta received goods costing $41,800 on January 2 that were shipped FOB destination on December 29. The shipment was a rush order that was supposed to have arrived on December 31 . This purchase was included in the ending inventory of $182,000 (f) Uita Company, as the consignee, had goods on consignment that cost $3,400. Because these goods were on hand as of December 31 , they were included in the physical inventory count. (a1) Analyze the above information and calculate a corrected amount for the ending inventory