30.

Current Attempt in Progress A physical count of Blue Spruce Company's inventory at year end determined that inventory on hand had a value of $1,617,000. Upon further investigation, it was determined that this amount included the following: 1. An inventory purchase of $ 54,900 made by Blue Spruce shipped from Crane Company on December 28 with terms FOB destination, but not due to be received until January 3. 2. Goods shipped to a customer with a cost of $ 70,100 with terms FOB destination on December 29, but not expected to reach their destination until January 3. 3. Goods shipped to a customer with a cost of $ 55,700 with terms FOB shipping point on December 30, but not expected to reach their destination until January 5. 4. Goods held on consignment from Florence Company with a cost $ 17,100. Compute the amount that should be reported for inventory on Blue Spruce Company's balance sheet at December 31, 2022. a Balance sheet