At December $31,2025,$ Werth Company reviewed its inventory values and prepared the necessary adjustments to the books. The information is as follows. $1.$ Werth uses the periodic method of recording inventory. A physical count reveals $\backslash (\backslash$$ $234,000\backslash )$ of inventory on hand at December $31,2025.2.$ Not included in the physical count of inventory is $\backslash (\backslash$$ $10,400\backslash )$ of merchandise purchased on December $15$ from Browser. This merchandise was shipped f$.$o$.$b$.$ shipping point on December $29$ and arrived in January. The invoice arrived and was recorded on December $31.3.$ Included in inventory is merchandise sold to Bubbey on December $30,$ fo$.$b$.$ destination. This merchandise was shipped after it was counted. The invoice was prepared and recorded as a sale on account for $\backslash (\backslash$$ $12,800\backslash )$ on December $31.$ The merchandise cost $\backslash (\backslash$$ $7,500\backslash ),$ and Bubbey received it on January $3.4.$ Included in inventory was merchandise received from Dudley on December $31$ with an invoice price of $\backslash (\backslash$$ $15,600\backslash ).$ The merchandise was shipped f$.$o$.$b$.$ destination. The invoice, which has not yet arrived, has not been recorded. $5.$ Not included in inventory is $\backslash (\backslash$$ $8,500\backslash )$ of merchandise purchased from Minsky Industries. This merchandise was received on December $31$ after the inventory had been counted. The invoice was received and recorded on December $30.6.$ Included in inventory was $\backslash (\backslash$$ $9,000\backslash )$ of inventory held by Werth on consignment from Jackel Industries. $7.$ Included in inventory is merchandise sold to Sims f$.$o$.$b$.$ shipping point. This merchandise was shipped after it was counted. The invoice was prepared and recorded as a sale for $\backslash (\backslash$$ $18,900\backslash )$ on December $31.$ The cost of this merchandise was $\backslash (\backslash$$ $11,500\backslash ),$ and Sims received the merchandise on January $5.8.$ Excluded from inventory was a carton labeled "Please accept for credit." This carton contains merchandise costing $\backslash (\backslash$$ $2,000\backslash )$ which had been sold to a customer for $\backslash (\backslash$$ $3,600\backslash ).$ No entry had been made to the books to reflect the return, but none of the returned merchandise seemed damaged. Instructions Determine the proper inventory balance for Werth Company at December $31,2025.$