1/1/14 Bought 5 VD45 at $10.18 each and 3 DFR7 at $35.35 each with cash

1/5/14 Bought 3 VD45 at $14.81 each on account

1/7/14 Sold 4 VD45 at $40.98 each for cash; sales tax rate = 7.0%

1/10/14 Bought 2 DFR7 at $37.41 each on account

1/15/14 Sold 3 DFR7 at $60.33 each on account

Using periodic LIFO, what will be the value of the inventory account after all of the transactions have been recorded?