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1/1/2020 Bought 5 @ $10.18 each with cash 1/5/2020 Sold 4 @ $20.98 each for cash 1/7/2020 Bought 2 @ $37.41 each with cash 1/10/2020

1/1/2020 Bought 5 @ $10.18 each with cash
1/5/2020 Sold 4 @ $20.98 each for cash
1/7/2020 Bought 2 @ $37.41 each with cash
1/10/2020 2 are returned for a cash refund; inventory is not defective
1/15/2020 Sold 3 @ $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?

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