QUESTION 2 The following information appears in a company's records for the year ended December 31: Inventory, January 1 $200,000 Purchases Purchase discounts 5,000 Freight in Sales 900,000 Sales discounts Sales returns 15,000 $500,000 18,000 10,000 On December 31, a physical inventory revealed that the ending inventory was only $97,100. Gross profit on net sales has remained constant at 30% in recent years. The company's management suspects that some inventory may have been stolen by one of the company's employees. At December 31, what is the estimated cost of the missing inventory? A $14,100 B$ 3,400 C. 2.000 D.S9.200 E $18.400