Debra Company started operations on June 1st. The following transactions took place in June:

a. Merchandise purchases on the account were $300,000.
b. The freight cost to get the inventory was $10,000. This was paid in cash.
c. Debra returned $5,000 of the product due to an order error. Debra took full credit for the refund.
D. Debra paid the remaining balance of the property.

Calculate the amount of dollars Debra will have in inventory at the end of the month. Let's say Debra uses the perpetual inventory system and there are no sales.