At the end of last year, Games-2-Use had merchandise costing $140,000 in inventory. During January of the current year, the company purchased merchandise costing $102,000, and sold merchandise that it had purchased at a total cost of $84,000. Games-2-Use uses a perpetual inventory system. The balance in the Inventory account at January 31 was: Select one: a $84,000 . b. $140,000 C. $158,000 d. $242,000