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Please show step by step how the green check mark is the correct answer. Thank you for all that you do :) Jep Co.'s accounting

Please show step by step how the green check mark is the correct answer. Thank you for all that you do :)

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Jep Co.'s accounting records include the following information. inventory may have been damaged and disposed of without appropriate tracking. At December 31,2020 , what is the estimated cost of Select one: a. $598,000 b. $151,515 c. $336,000 d. $101,514

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