1/1/20 Bought 5 at $10.18 each with cash

1/5/20 Sold 2 at $20.98 each for cash

1/7/20 Bought 2 at $37.41 each with cash

1/10/20 1 sold on 1/5/20 was returned - was not defective and placed back into inventory

1/15/20 Sold 2 at $40.33 each for cash

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