Bramble Corp. took a physical inventory on December 31 and determined that goods costing $210,500 were on hand. Not included in the physical count were $25,000 of goods purchased from Vaughn Manufacturing, FOB, shipping point, and $21,000 of goods sold to Tamarisk, Inc. for $34,000, FOB destination. Both the Vaughn purchase and the Tamarisk sale were in transit at year-end. What amount should Bramble report as its December 31 inventory