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*61. At December 31, 2016, a physical count of Roy Corp.'s merchandise inventory showed $1,000,000 of goods on hand. However, the following items were excluded from that $1,000,000: . $80,000 of goods shipped f.o.b. shipping point to Roy on December 31, 2016, and receive January 3, 2017. $72,000 of goods shipped f.o.b. destination to Roy on December 30, 2016, and received on January 1, 2017. . $95,000 of goods shipped f.o.b. destination by Roy on December 28, 2016, to a customer who received the goods on January 4, 2017. The correct amount to report for inventory on Roy's balance sheet at December 31, 2016, is a. $1,072,000. $1,095,000. C. $1, 175,000. d. $1,247,000. *62. On June 1, HF Inc. had an inventory of 4,000 units of Part #342 at a cost of $3 per unit. HF made two Like of the part for $3.20 per unit on June 21 and buying 3,100