Data Sheet Assumptions 2017 2016 Accounts payables 650 885 Accounts receivables 935 950 Net Sales 7,800 5,500 Common stock 350 350 Operating costs 5,243 3,756 Gross fixed assets 4,500 3,500 Interest expense 50 25 Long-term debt 2,000 1,800 Depreciation & amortization 250 180 Notes Payable 576 550 Cash and equivalents 100 60 Accruals 200 250 Taxes Rate 40% 40% Inventories 2,000 1,500 Dividends (20) (15) Retained earnings Calc 1,500 Accumulated depreciation Calc 675 Common shares outstanding 100,000 100,000

Question: How do I calculate Inventories?