期末存貨-96中興 - 會計

Sunny Corporation uses the period inventory system.At Dec.31,2006,the of the
company's fiscal year,a physical count of inventory reveal an ending inventory
balance of $320,000.The following items were not included in the physical
count:

Goods held on consignment at Marie Corporation $23,000

Merchandise shipped to a customer on 12/30 f.o.b. destination 12,000
(merchandise arrived at customer's location on 1/3/07)

Merchandise shipped to a customer on 12/29 f.o.b. shipping point 6,000
(merchandise arrived at customer's location on 1/2/07)

Merchandise purchased from a supplier,shipped f.o.b. destinastion 24,000
on 12/29,in transit at year-end

Sunny's 2006 ending inventory should be:

(a.)$320,000
(b.)$379,000
(c.)$355,000
(d.)$332,000

這題我不知道答案為何.....我的算法是320000-23000+6000+24000=327000
但沒這個答案...哪裡錯了我也不知道ˊˋ 那就有請高手來幫忙解答了!!!
拜託了感恩!!!

p.s 哪裡可以找到95.96年中興中會跟成會的答案阿...跪求~~ˊˋ

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