Question 4: [4 marks) Answer the following questions: A) Ending inventory appears in west company on Dec 31, 2019 as follows: Cost Net realizable value Raw materials 14000 11000 Finished goods 32000 38000 The ending inventory shall present in statement of financial position on Dec 31, 2019 at JD... B) On December 25, 2019, Hebron company purchased goods on account as follows: The purchase price (deferred for 10 months) is S 60000 Note: the cash purchase price $ 40,000 shipping costs of goods $ 5000 advertisements in newspapers about the arrival of the goods S 1000 JD. As of 31/12/2019, it was found that 30% of the goods are still on hand by the company. The cost of the inventory that will appear in the company's statement of financial position on 31/12/2019 is