Based on the accounting data of the firm ABC shown below (amounts in Euros), answer the following questions 20A and 20B:

Dividends payable	780
Accounts payable	7,060
Equipment	6,500
Contributed Capital	13,740
Long-term debt	13,200
Inventories	?
Prepaid Expenses	1,020
Cash and equivalents	32,000
Short term investments	2,530
Furniture and Fixtures	8,452
Accounts Receivable	9,300
Retained earnings	680