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At year - end, The Appliance Shop has a freezer on hand that has been used as a demonstration model. The freezer cost $ 3

At year-end, The Appliance Shop has a freezer on hand that has been used as a demonstration model. The freezer cost $390 and sells for $750 when new. In its present condition, the freezer will be sold for $380. Related selling costs are an estimated $20.
At what amount should the freezer be carried in inventory?

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