Vaughn Inc. took a physical inventory at the end of the year and determined that $841000 of goods were on hand. In addition, the following items were not included in the physical count. Vaughn determined that $98000 of goods purchased were in transit. The goods were shipped f.o.b. destination and were received by the company three days after the inventory count. The company had also sold $41000 worth of inventory that was shipped f.o.b. destination and had not been received by the buyer as of year-end. What amount should Vaughn report as inventory at the end of the year? $980000 $841000 $939000 $882000