On the Viewer brand with a product inventory of 50 million, as per the draft trial balance, the following information per reporting date has not been considered yet: - Expected sales value of inventory, when sold in 2023=100 million - Estimated selling cost in case of sale = 10 million - Lost stock in \% of total, from a physical count per December 31, 2022 =2%. Question: Determine the balance of product inventory to be included in financial statements of the company at the end of the year. Explain your choices