As a result of a thorough physical inventory, Greeley Company determined that it had inventory worth $325,000 at December 31, 2020. This count did not take into consideration the following facts: Walker Consignment currently has goods worth $47,000 on its sales floor that belong to Greeley but are being sold on consignment by Walker. The selling price of these goods is $75,000. Greeley purchased $22,000 of goods that were shipped on December 27, FOB destination, which will be received by Greeley on January 3. Determine the correct amount of inventory that Greeley should report.