Show Attempt History Current Attempt in Progress Your answer is incorrect. Swifty Corporation took a physical inventory on December 31 and determined that goods costing $ 190,000 were on hand. Not included in the physical count were $ 26,600 of goods purchased from Pelzer Corporation, FOB shipping point, and $ 21.400 of goods sold to Alvarez Company for $ 31,400, FOB destination. Both the Pelzer purchase and the Alvarez sale were in transit at year-end. What amount should Swifty report as its December 31 inventory? Inventory, December 31 eTextbook and Media Save for Later Last saved 5 hours ago. Attempts: unlimited Subinit