Stephenson Company's computer system recently crashed, erasing much of the Company's financial data. The following accounting information was discovered soon afterwards on the CFO's back-up computer disk. 5380,000 30,000 40,000 50,000 5,000 Cost of Goods Sold Work-In-Process Inventory, Beginning Work-In-Process Inventory, Ending Selling and Adminlstrative Expense FInished Goods Inventory, Ending FInlshed Goods Inventory, Beginning Direct Materlals Purchased Factory Overhead Applied Operating Income Direct Materlals Inventory, Beginning Direct Materlals Inventory, Ending Cost of Goods Manufactured Direct Labor 71,000 112.000 22,000 18,000 6,000 340,000 55,000 The CFO of Stephenson Company has asked you to recalculate the following accounts and report to him by week's end. What should be the amount in the finished goods inventory at the beginning of the year? $15,000 $55,000 O $61,000 $45.000