Bramble Company took a physical inventory on December 31 and determined that goods costing $190,000 were on hand. Not included in the physical count were $21,000 of goods purchased from Petzer Corporation FOB shipping point, and $19.000 of goods sold to Alvarez Company for $27,000 FOB destination Both the Pelzer purchase and the Alvarez sale were in transit at year-endWhat amount should Bramble report as its December 31 inventory?