Rent expense Repairs and maintenance expense Sales discounts Prepaid expenses Cash received from debt Freight expense Income tax expense Deferred revenue Collections from customers on account Insurance expense Cost of goods sold Sales returns and allowances Sales revenue Payments to suppliers on account Office supplies expense Travel and entertainment expense Dividends, paid in cash Contributions by owners Advertising expense $12,000 3,175 10,300 11,450 14,000 7,730 12,145 8,750 38,725 1,800 138,453 15,500 268,700 42,610 6,125 3,180 12,500 17,500 26,570 The information below reflects all the inventory transactions for one month. July 01 - Balance 190 units @ $10 each July 10- Purchased 380 units @ $9 each July 17- Sold 285 units for $20 each July 22- Purchased 190 units @ $8 each July 30- Sold 325 units for $20 each The value of the inventory at the end of the month is