22 Inventory, December 31, Year 1 Purchases Purchase returns and allowances Purchase discounts Freight on goods purchased under terms FOB shipping point Freight on goods sold under terms FOB destination Cost of goods sold Based on this information, what is the inventory at December 31, Year 2? $ 8,390 40,300 630 430 1,630 830 28,700 3.75 points 8 12:50 ook Multiple Choice References $12.230 D $20,470 $27870 $19,340