CBA Company requires an estimate of the cost value of merchandise lost by fire on April 9, 2010. Merchandise inventory on January 1, 2010 was $143,000. Purchases since then were $96,000; Sales were typically made at a gross margin of 20% of Cost of Goods Sold. The sales totaled $200,000 up to April 9, 2010. What was the cost value the merchandise inventory destroyed (Ending Inventory before the fire) ?