Answer the following questions: A) Ending inventory appears in west company on Dec 31, 2020 as follows: Cost Net realizable value Raw materials 14000 11000 Finished goods 52000 55000 The ending inventory shall present in statement of financial position on Dec 31, 2020 at JD inv 14000 Allowances (3000) Iny NRV 11000. B) On December 1, 2020, Madaba company purchased goods on account as follows: The purchase price (deferred for 2 years) is $ 90,000. Note: the cash purchase price shipping costs of goods $75,000 $ 5000 Storage costs during December, 2020 = $ 6000 advertisements in newspapers about the arrival of the goods $1000 As of 31/12/2020, it was found that 40% of the goods are still on hand by the company. The cost of the inventory that will appear in the company's statement of financial position on 31/12/2019 is. JD