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Profilo Co. has the following assets and liabilities: Assets: cash, \$100; accounts receivable, $150; Inventory, $240; land, $200; plant, net of accumulated amortization, $300. Liabilities: short-term bank loan, $60; accounts payable, $160; long-term mortgage loan, $160. The inventory consisted of goods for resale; the inventory would be valued at: the lower of cost of market value historic cost selling prices replacement cost