Use the following to determine the value of Ten Dollar Tires ending inventory as of 12/31/2019. Ten Dollar Tire had $240,000 worth of inventory before considering two shipments that occrued around 12/31/19. One shipment was $130,000 worth of inventory shipped from a vendor marked FOB destination. It left the warehouse on 12/29/2019 and was received on 1/4/2020. The second shipment was $95,000 worth of inventory shipped to a customer marked FOB shipping point. It left the warehouse on 12/30/19 and was delivered on 1/6/20. What is Ten Dollar Tire's Ending Inventory value as of 12/31/19?