Premier Bank and Trust is considering giving Lima Company a loan. Before doing so, they decide that further discussions with Lima's accountant may be desirable. One area of particular concern is the inventory account, which has a year-end balance of $297,000. Discussions with the accountant reveal the following.

1. Lima sold goods costing $38,000 to Comerica Company, FOB shipping point, on December 28. The goods are not expected to arrive at Comerica until January 12. The goods were not included in the physical inventory because they were not in the warehouse.
  
2. The physical count of the inventory did not include goods costing $95,000 that were shipped to Lima FOB destination on December 27 and were still in transit at year-end.
  
3. Lima received goods costing $22,000 on January 2. The goods were shipped FOB shipping point on December 26 by Galant Co. The goods were not included in the physical count.
  
4. Lima sold goods costing $35,000 to Emerick Co., FOB destination, on December 30. The goods were received at Emerick on January 8. They were not included in Lima's physical inventory.
  
5. Lima received goods costing $44,000 on January 2 that were shipped FOB destination on December 29. The shipment was a rush order that was supposed to arrive December 31. This purchase was included in the ending inventory of $297,000.
  

Determine the correct inventory amount on December 31.

XXX$

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문제는

12월 31일의 인벤토리 양을 구하라. 입니다.

원래는 297,000로 계산했는데 아래 5개의 사례를 적용해서 맞는 양을 구하라고 하는 것 같네요.

1번 - FOB shipping point, 12월 28일에 팔았고, 1월 12일까지 도착하지 않을것 같음. 즉, 인벤토리에서 제외되어야함.
설명에도 인벤토리에 포함 안되었다고 하니까 문제없죠?

2번 -FOB destination, 12월 27일에 팔았고, 아직 도착하지 않았으니까 파는쪽 인벤토리에 포함 맞죠? 근데 포함 안시켰다고 하니까,
+95000

3번- 이건 1월 2일에 받았지만 fob shipping point 고 12월 26일에 선적했으므로 포함시키는 거 맞죠? 근데 포함 안시켰으니,
+22000

4번 - FOB destination으로 12월 30일에 팔았고, 1월 8일에 넘겨줬다고 하니까, 12월 31일 기준으로 자기네 물건 맞죠? 이것 역시 포함 안시켰으니,

+ 35,000

5번 - FOB destination, 12월 29일 선적, 1월 2일에 받았으니까, 12월 31일 기준으로 인벤토리 포함 안시키는거죠? 근데 포함시켰다고 하니까

-44,000. 원래는 12월 31일에 왔어야 할 물건인데, 결국은 1월달에 받았으니까요.


그래서 297,000 + 95,000+22,000+35,000-44000 총합 405,000했는데 틀리다고 나오네요... 어디가 잘못된건가요?