how much should be presented as inventory in the statement of financial position

Goods out on consignment 700,000 Factory Supplies 5,000 Inventory purchased with a 14,000 right of return Storage cost for finished goods 29,000 Administrative Overhead 10,000 Freight Charges on goods 50,000 purchased Inventory purchased with trial 50,000 arrangement Goods sold on installment basis 100,000 Import duties 20,000 Goods purchased FOB Shipping Point that are in transit as of 120,000 December 31