Could someone please help me with the following attachment?

Madison, Inc. had the following balances and transactions during 2017. The company maintains its records of inventory on a perpetual basis using the last-in, first-out inventory costing method. Calculate the amount of ending Merchandise Inventory at December 31, 2017 using the lower-of-cost-or-market rule. (Round any intermediate calculations two decimal places, and your final answer to the nearest dollar.) (a) $2,920 (b) $3,382 (c) $3,634 (d) $3,542