Joint Arrangement and Corporate Liquidation

PROBLEM:

Bryan, Ryan, and Yan formed a joint venture in 2010 to sell computers. They assigned Ryan as the manager of the joint venture. They agreed to divide profits equally. They terminated the venture on December 21, 2011, with unsold merchandise. On this date, Ryan's trial balance shows the following account balances before profit distribution:

	DR	CR
Joint Venture Cash	90,000
Joint Venture	23,500
Bryan, Capital		32,500
Yan, Capital	15,600

Yan received 6,300 as her share in the joint venture profit. Ryan agreed to be charged for the unsold merchandise as of December 31, 2010.

QUESTION:

1. What amount of merchandise inventory should be charged to Ryan? (Good Accounting Form)