Alemany Green Brewery had the following April transactions for its IPA beer, which had a balance of 370 qts. @ $3.80 per quart on April 1.

Purchases:							Sales:
Apr. 10	570	qts	@	$	3.90		Apr. 3	340	qts
Apr. 14	470	qts	@	$	4.00		Apr. 12	570	qts
Apr. 20	470	qts	@	$	4.05		Apr. 26	370	qts

The ending inventory assuming LIFO and a periodic inventory system is: (Round your final answer to two decimal places.)

Multiple Choice

• $2,408.00.

• $2,343.00.

• $2,413.00.

• $2,303.00.

WuGill Inc. trial balance at 12/31/2021:

Balance in checking account, Bank of the East	$	432,000
Treasury bills, purchased on 11/1/2021, mature on 1/30/2022		19,000
Loan payable, long-term, Kloper Bank		310,000

Included in the checking account balance is $42,000 of restricted cash that Kloper Bank requires as a compensating balance for the $310,000 note. What amount will WuGill Inc. include in its year-end balance sheet as cash and cash equivalents?

Multiple Choice

• $390,000.

• $409,000.

• $432,000.

• $451,000.