Reference no: EM132193992
Question - The Rudolph Corporation's inventory on December 31, 2018, was $325,000 based on a physical count before considering the following transactions:
Merchandise costing $30,000, shipped f.o.b. shipping point from a supplier on December 30, 2018, was received by Rudolph on January 5, 2019.
Merchandise costing $22,000, shipped f.o.b. destination from a supplier on December 28, 2018, was received by Rudolph on January 3, 2019.
Merchandise costing $38,000 was shipped f.o.b. destination by Rudolph to a customer on December 28, 2018. The goods arrived at the customer's location on January 6, 2019.
Merchandise costing $12,000 was being held on consignment by Prancer Company. This merchandise was not included in the physical count on December 31, 2018.
What amount should Rudolph Corporation report as inventory in its December 31, 2018, balance sheet?
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