Spring Ltd recently opened a supermarket. The following transactions occurred during the month of May.

i.	Spring Ltd commenced business by transferring $20 000 from their personal bank account. The price index was 100
ii.	Spring Ltd Ltd used cash to buy shop fittings costing $5 000. They have a 4-year useful life.
iii.	Spring Ltd Ltd used cash to buy 8 000 units at $2.4 per unit.
iv.	Spring Ltd Ltd sold 5 000 units in cash Selling price $ 3.8 Replacement cost $4.4 The shop fittings have a replacement cost of $5571 and a selling price of $3577 The price index is 103

Calculate the price valuation adjustment for inventory by using Ending balance.