I GOT THE WRONG ANSWER ON THIS. COULD SOMEONE HELP SOLVE IT AGAIN PLEASE... I SHOULD BE GIVEN DISCOUNT ON THIS. THANKS

Bell Companys inventory of $1.1 million at December 31, 2017, was based on a physical count of goods priced at cost and before any year-end adjustments relating to the following items.

(a) Goods shipped f.o.b. shipping point on December 24, 2017, from a vendor at an invoice cost of $74,000 to Bell Company, received on January 4, 2018.

(b) Goods worth $39,000 and included in the physical count, billed to ABC Corp., f.o.b. shipping point, on December 31, 2017. The carrier picked up these goods on January 3, 2018.

(c) Goods shipped f.o.b. destination received by Bell on January 5, 2018. The invoiced amount was $89,000.

(d) Goods shipped f.o.b. destination and received by Bell on December 25, 2017, that are on consignment. The value of the goods is $71,500 and they have not been included in the physical inventory count. What should Bell Company report as its inventory amount on its 2017 balance sheet?

Inventory $ ________ ?