Dennisport Corporation has an acid-test ratio of 2.8. It has current liabilities of $43,000 and noncurrent assets of $74,000. The corporation's current assets consist of cash, marketable securities, accounts receivable, prepaid expenses, and inventory; it has no short-term notes receivable. If Dennisport's current ratio is 4.1, its inventory and prepaid expenses must be:

$102,300

$55,900

$127,100

$86,800