Portland Ltd. estimates the cost of its physical inventory at March 31 for use in its interim financial statements. The rate of markup on cost is 25%. The following account balances are available: Inventory, January 1 $148,000 Inventory, March 1 $200,000 Sales during March $350,000 Purchases during March $168,000 Purchase returns for March $5,000 What is the estimated dollar value of the inventory at March 31? {Insert your answer in the box below. Your answer should only involve digitsumbers. Do not use a dollar sign ($) or a comma () in your answer (the system will give you an error message). For EPS calculations, use 2 decimal places.) Your Ancun