At December 31 2022 Mohling Company's Inventory Records Indicated a Balance

Multiple Choice

At December 31 2022 Mohling Company's inventory records indicated a balance of $632000.Upon further investigation it was determined that this amount included the following:
• $112,000 in inventory purchases made by Mohling shipped from the seller 12/27/22 terms FOB destination, but not due to be received until January 2
• $74,000 in goods sold by Mohling with terms FOB destination on December 27. The goods are not expected to reach their destination until January 6
• $6,000 of goods received on consignment from Dollywood Company

What is Mohling's correct ending inventory balance at December 31 2022?

A) $520000
B) $626000
C) $440000
D) $514000