The December 31, 2024, year-end inventory balance of the Almond Corporation is $210,000. You have been asked to review the following transactions to determine if they have been correctly recorded.
1. Goods shipped to Almond f.o.b. destination on December 26, 2024, were received on January 2, 2025. The invoice cost of $30,000 is included in the preliminary inventory balance.
2. At year-end, Almond held $14,000 of inventory on consignment from the Hardgrove Company. This inventory is included in the preliminary inventory balance.
3. On December 29, inventory costing $6,000 was shipped to a customer f.o.b. shipping point and arrived at the customer’s location on January 3, 2025. The inventory is not included in the preliminary inventory balance.
4. At year-end, Almond had inventory costing $15,000 on consignment with the Juniper Corporation. The inventory is not included in the preliminary inventory balance.

Required:
Determine the correct inventory amount to be reported in Almond’s 2024 balance sheet.