$10$

Multiple Criolce

$07$:$33\mathrm{.}05$

Are not necessary under the cost$-$to benefit constraint.

Are not necessary under the perpetual system.

Must be taken at least once a month.

Requires the use of hand$-$held portable computers.

Are used to adjust the Inventory account balance to the actual invento

Prev

$10$ of

MacBo

FP

F$3$

F$4$

$75$

$\%$

$45$

On December $31$ of the current year, Isaiah Washington reported an ending irventory balance of $$215\mathrm{.}500.$ The following additional inflormation is also availabile:

Washington sold and shipped goods costing $$38,100$ to Nick Cannon Enterprises on December $28$ with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $$215,500.$

Washington purchased goods costing $$44,100$ on December $29.$ The goods were shipped foe destination and were recelved by Wrashington on January $2$ of the following year. The shipment was a rush order that was supposed to arrive by December $31.$ These goods were included in the ending inventory balance of $$215\mathrm{.}500.$

Washington's ending inventory balance of $$215,500$ included $$15,100$ of goods being held on consignment from Paula Jai Parker's Company.

Washington Company is the consignee.$)$

hashington's encling inventory balance of $$215,500$ did not include goods costing $$95,100$ that were shipped to Washington on December $27$ with lipping terms of FOB destination and were still in transit at year$-$end.

On the above information, the amount that Washington should report in ending inventory on December $31$ is: