Brainiac Toys Inc. uses a perpetual inventory system. Brainiac has the following account balances at December 31, 2020, prior to making any year-end adjustments: inventory is 17000 cost of good sold is 84000 sales revenue is 135000 At the end of December 31, 2019, the net realizable value of Brainiac's ending inventory was $17,000 which exceeded its cost of $14,700. Brainiac has determined that the net realizable value of its ending inventory at December 31, 2020, is $15,200. Required: Calculate what amount Brainiac Toys Inc. should report for ending inventory on its balance sheet at December 31, 2020