Jineling Store had some unknown number of items at hand on January 1, costing $20 each. Purchases and sales during the month of January were as follows: Jingling uses periodic liwentery for valuation According to compary records 200 items remain in inventory on January 31. The value of the imventory at January 31 , under the LlFO method, is: \begin{tabular}{|} $4,000 \\ $55,000 \\ $4,300 \end{tabular} It cannot be determined from the informabion given. 54.100