The principles of internal control include:

A$)$ Maintain minimal records.

B$)$ Separate recordkeeping from custody of assets.

C$)$ Require automated sales systems.

D$)$ Use only computerized systems.

E$)$ Bond all employees.

On December $31$ of the current year, Plunkett Company reported an ending inventory balance of $$219,500.$ The following additional information is also available:

Plunkett sold and shipped goods costing $$38,900$ to Savannah Enterprises on December $28$ with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $$219,500.$

$$ Plunkett purchased goods costing $$44\mathrm{.}900$ on December $29.$ The goods were shipped FOB destination and were received by Plunkett on January $2$ of the following year. The shipment was a rush order that was supposed to arrive by December $31.$ These goods were included in the ending inventory balance of $$219,500.$

Plunkett's ending inventory balance of $$219,500$ included $$15,900$ of goods being held on consignment from Carole Company. $($Plunkett Company is the consignee.$)$

Plunkett's ending inventory balance of $$219,500$ did not include goods costing $$95,900$ that were shipped to Plunkett on December $27$ with shipping terms of FOB destination and were still in transit at year$-$end.

Based on the above information, the amount that Plunkett should report in ending inventory on December $31$ is:

A$)$ $$203,600$

B$)$ $$213,500$

C$)$ $$158,700$

D$)$ $$174,600$

E$)$ $$197,600$