Q19: Marwa is trying to value her inventory. She has the following information available:

Particulars	$
Selling Price	45
Costs incurred to date	20
Cost of work to complete item	14
Marketing cost per item	2

What is the net realizable value of Marwas inventory?

$20

$36

$29

$45

Q20: Which of the following is an example of Income?

Carriage Inwards

Carriage Outwards

Discount Received

Discount Allowed