At December 31, Moore Company's inventory records indicated a balance of $420,000. Upon further investigation...

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Accounting

At December 31, Moore Company's inventory records indicated a balance of $420,000. Upon further investigation it was determined that this amount included the following:
(1) $54,000 in inventory purchases made by Moore shipped from the seller December 29 terms FOB destination, but not due to be received until January 2.
(2) $25,000 in inventory purchases made by Moore shipped from the seller December 29 terms FOB shipping point, but not due to be received until January 2.
(3) $6,000 in goods sold by Moore with terms FOB shipping point on December 29. The goods are not expected to reach their destination until January 4.
(4) $7,000 in goods sold by Moore with terms FOB destination on December
29. The goods are not expected to reach their destination until January 5.
(5) $15,000 of goods owned by Moore Company held on consignment by Dollywood Company.
What is Moore's correct ending inventory balance at December 31?
$345,000
$392,000
$373,000
$351,000
$360,000
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