At 31/12/2018, Al Salam had a Class( B) stock of JD 50,000 while the net realizable value of the inventory was JD 40,000 At 31/12/2019, it was found that 25% of the inventory of item (B) which was in the company at 31/12/2018 is still with the company (not sold), net realizable value of this inventory is JD 13,000. Required: 1. Show accounting treatment of inventory at 31/12/2019. 2. Determine the value of the inventory that will appear in the company's statement of financial position on 31/12/2019.