At december 31, moore company’s inventory records indicated a balance of $400,000. upon further investigation it was determined that this amount included the following:
(1) $56,000 in inventory purchases made by moore shipped from the seller december 27 terms fob shipping point, but not due to be received until january 3.
(2) $23,000 in inventory purchases made by moore shipped from the seller december 27 terms fob destination, but not due to be received until january 2.
(3) $6,000 in goods sold by moore with terms fob destination on december 27. the goods are not expected to reach their destination until january 6.
(4) $8,000 in goods sold by moore with terms fob shipping point on december 27. the goods are not expected to reach their destination until january 4.
(5) $13,000 of goods received on consignment from dollywood company.

what is moore’s correct ending inventory balance at december 31?
(a)- $356,000
(b)- $456,980
(c)- $56,7890
(d)- $34,5690