what amount should nash report as its december 31 inventory

Nasty's Trading Post, LLC took a physical Inventory on December 31 and determined that goods costing $200,000 were on hand. Not included in the physical count were $30,000 of goods purchased from Swifty Corporation, FOB, shipping point and $23.500 of goods sold to Marigold Corp. for $30,000, FOB destination. Both the Swifty purchase and the Marigold sale were in transit at year-end What amount should Nash report as its December 31 inventory? Ending inventory