Cullumber company took a physical inventory on december 31 and determined that goods costing $514,000 were on hand. not included in the physical count were $7,000 of goods purchased from oriole corporation, f. o.b. shipping point, and $22,000 of goods sold to ro-ro company for $32,000, f. o.b. destination. both the oriole purchase and the ro-ro sale were in transit at year-end. what amount should cullumber report as its december 31 inventory?

The amount that Cullumber should report as its December 31 inventory is $543000.

Explanation:

FOB shipping point means the purchaser gains title to the merchandise at the shipping point, so when Pelzer shipped the goods, they belonged to Stallman.

**FOB destination means the seller maintains title until the merchandise reaches its destination, so since the goods have not reached their destination, the goods still belonged to Stallman

inventory on december 31 = inventory on december 31 + goods in transit purchased FOB shipping point + goods in transit sold FOB destintion

                                            = $514,000 + $7,000 + $22,000

                                            = $543000

Therefore, The amount that Cullumber should report as its December 31 inventory is $543000.

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.

prokaryotic cells do not contain a nucleus or any other membrane-bound organelle. eukaryotic cells contain membrane-bound organelles, including a nucleus. so i belive the answer is a : p hope it